https://www.taxtmi.com/caselaws?id=208634 The Tribunal allowed the appeal for statistical purposes, directing a fresh computation of transfer pricing adjustments limited to international transactions with associated enterprises. It set aside the AO's order on gross profit rate adjustment, noting the need for separate treatment of TP adjustments and the lack of clear evidence for rejecting accounts. The Tribunal emphasized the importance of considering impact on gross profit rate and granted the assessee an opportunity to be heard in a new examination. en-us Fri, 23 Dec 2011 00:00:00 +0530 Wed, 20 Apr 2016 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208634 The Tribunal allowed the appeal for statistical purposes, directing a fresh computation of transfer pricing adjustments limited to international transactions with associated enterprises. It set aside the AO's order on gross profit rate adjustment, noting the need for separate treatment of TP adjustments and the lack of clear evidence for rejecting accounts. The Tribunal emphasized the importance of considering impact on gross profit rate and granted the assessee an opportunity to be heard in a new examination. Case-Laws Income Tax Fri, 23 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208634