https://www.taxtmi.com/caselaws?id=216807 The Tribunal found the Transfer Pricing Officer's analysis flawed, as it lacked external comparisons, disregarded FOB vs. CIF terms, and overlooked quality variations. Consequently, the Tribunal ruled in favor of the assessee, deleting the ALP addition of Rs. 3,90,47,634/- and allowing the appeal. en-us Mon, 25 Jun 2012 00:00:00 +0530 Mon, 11 Apr 2016 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216807 The Tribunal found the Transfer Pricing Officer's analysis flawed, as it lacked external comparisons, disregarded FOB vs. CIF terms, and overlooked quality variations. Consequently, the Tribunal ruled in favor of the assessee, deleting the ALP addition of Rs. 3,90,47,634/- and allowing the appeal. Case-Laws Income Tax Mon, 25 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216807