https://www.taxtmi.com/caselaws?id=210491 The Third Member upheld the CIT(A)'s decision to delete additions made by the AO, as the AO failed to provide necessary data and used incomparable companies to determine the Arm's Length Price (ALP). The Revenue's appeal was dismissed, and the case was not restored to the AO. The decision was based on the majority view, and the matter was referred back to the Division Bench for further proceedings in line with the majority decision. en-us Fri, 12 Aug 2011 00:00:00 +0530 Wed, 22 May 2013 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210491 The Third Member upheld the CIT(A)'s decision to delete additions made by the AO, as the AO failed to provide necessary data and used incomparable companies to determine the Arm's Length Price (ALP). The Revenue's appeal was dismissed, and the case was not restored to the AO. The decision was based on the majority view, and the matter was referred back to the Division Bench for further proceedings in line with the majority decision. Case-Laws Income Tax Fri, 12 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210491