https://www.taxtmi.com/caselaws?id=209767 The ITAT upheld the assessee's transfer pricing report, deleted the adjustments made by the DRP, and allowed the appeal. The ITAT emphasized the importance of consistency, proper comparability analysis, and adjustments for depreciation and technical knowhow fees. The assessee's approach was found to be justified and in line with the arm's length principle. en-us Fri, 23 Dec 2011 00:00:00 +0530 Fri, 20 Jan 2012 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209767 The ITAT upheld the assessee's transfer pricing report, deleted the adjustments made by the DRP, and allowed the appeal. The ITAT emphasized the importance of consistency, proper comparability analysis, and adjustments for depreciation and technical knowhow fees. The assessee's approach was found to be justified and in line with the arm's length principle. Case-Laws Income Tax Fri, 23 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209767