https://www.taxtmi.com/caselaws?id=210748 The Tribunal remitted the case back to the Assessing Officer for a fresh examination, directing a thorough verification of cost records. The appellant's challenges against transfer pricing adjustments, allocation keys for segmental margin analysis, and consideration of margins on a segment-wise basis were acknowledged, emphasizing the need for accuracy in determining costs and margins. The impact of labor unrest on costs was recognized, highlighting the importance of considering this factor in the examination. The Tribunal primarily focused on the transfer pricing adjustments and the necessity for a detailed review of cost records, setting aside issues related to corporate tax interest under sections 234B and 234C. en-us Wed, 07 Sep 2011 00:00:00 +0530 Tue, 21 Feb 2012 08:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210748 The Tribunal remitted the case back to the Assessing Officer for a fresh examination, directing a thorough verification of cost records. The appellant's challenges against transfer pricing adjustments, allocation keys for segmental margin analysis, and consideration of margins on a segment-wise basis were acknowledged, emphasizing the need for accuracy in determining costs and margins. The impact of labor unrest on costs was recognized, highlighting the importance of considering this factor in the examination. The Tribunal primarily focused on the transfer pricing adjustments and the necessity for a detailed review of cost records, setting aside issues related to corporate tax interest under sections 234B and 234C. Case-Laws Income Tax Wed, 07 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210748