https://www.taxtmi.com/caselaws?id=212685 The revenue's appeal was allowed, and the assessee's appeal was dismissed for statistical purposes. The Tribunal directed the AO to make adjustments for credit terms and determine the adjusted Arm's Length Price (ALP) correctly. The Tribunal found that the 5% deduction under section 92C was not applicable as only one price was determined, rejecting other deductions claimed by the assessee. en-us Fri, 20 Jan 2012 00:00:00 +0530 Fri, 06 Apr 2012 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212685 The revenue's appeal was allowed, and the assessee's appeal was dismissed for statistical purposes. The Tribunal directed the AO to make adjustments for credit terms and determine the adjusted Arm's Length Price (ALP) correctly. The Tribunal found that the 5% deduction under section 92C was not applicable as only one price was determined, rejecting other deductions claimed by the assessee. Case-Laws Income Tax Fri, 20 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212685