https://www.taxtmi.com/caselaws?id=204611 The Tribunal held that the arm's length price determined by the Transfer Pricing Officer did not exceed the safe harbour limit of +/-5% as per the unamended proviso to section 92C(2) of the Income-tax Act. Therefore, the addition of Rs. 75,09,415 to the assessee's income was deleted. The Tribunal allowed the appeal filed by the assessee, as the deletion of the addition made other raised issues academic. en-us Fri, 17 Jun 2011 00:00:00 +0530 Wed, 22 May 2013 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204611 The Tribunal held that the arm's length price determined by the Transfer Pricing Officer did not exceed the safe harbour limit of +/-5% as per the unamended proviso to section 92C(2) of the Income-tax Act. Therefore, the addition of Rs. 75,09,415 to the assessee's income was deleted. The Tribunal allowed the appeal filed by the assessee, as the deletion of the addition made other raised issues academic. Case-Laws Income Tax Fri, 17 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204611