https://www.taxtmi.com/caselaws?id=233484 The Tribunal allowed the appeal for statistical purposes, directing a fresh adjudication on both the transfer pricing adjustment and the claim of bad debt in accordance with the law and after providing the assessee with an opportunity to present their case. The Tribunal found the application of enterprise level margin to international transactions incorrect under the TNMM method requirements and instructed the AO to re-examine the transfer pricing adjustment. Regarding the claim of bad debt, the Tribunal admitted the claim and sent the issue back to the AO for further examination after allowing the assessee an opportunity to be heard. en-us Wed, 30 Jan 2013 00:00:00 +0530 Wed, 30 Oct 2013 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233484 The Tribunal allowed the appeal for statistical purposes, directing a fresh adjudication on both the transfer pricing adjustment and the claim of bad debt in accordance with the law and after providing the assessee with an opportunity to present their case. The Tribunal found the application of enterprise level margin to international transactions incorrect under the TNMM method requirements and instructed the AO to re-examine the transfer pricing adjustment. Regarding the claim of bad debt, the Tribunal admitted the claim and sent the issue back to the AO for further examination after allowing the assessee an opportunity to be heard. Case-Laws Income Tax Wed, 30 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233484