https://www.taxtmi.com/caselaws?id=220684 The Tribunal ruled in favor of the assessee regarding both the transfer pricing adjustment and the provision for warranty expenses. The Tribunal agreed with the assessee that the Resale Price Method was appropriate for determining the Arm's Length Price, and that the provision for warranty expenses was made on a scientific basis. As a result, the appeal by the assessee was partly allowed, with the Tribunal favoring the assessee on both issues. en-us Wed, 31 Oct 2012 00:00:00 +0530 Thu, 31 Mar 2016 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220684 The Tribunal ruled in favor of the assessee regarding both the transfer pricing adjustment and the provision for warranty expenses. The Tribunal agreed with the assessee that the Resale Price Method was appropriate for determining the Arm's Length Price, and that the provision for warranty expenses was made on a scientific basis. As a result, the appeal by the assessee was partly allowed, with the Tribunal favoring the assessee on both issues. Case-Laws Income Tax Wed, 31 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220684