https://www.taxtmi.com/caselaws?id=236534 The Tribunal partly allowed the assessee's appeal, finding that no adjustment was necessary for the arm's length price of international transactions and royalty payments. The methodology for the purchase of components was deemed appropriate, but the issue of diminution in value of investment was remitted for fresh consideration. The provision for warranty expenses was also remitted for verification of reliable estimates. The Tribunal emphasized the importance of precise data in determining arm's length prices and provisions for liabilities. en-us Wed, 03 Jul 2013 00:00:00 +0530 Tue, 24 Mar 2015 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236534 The Tribunal partly allowed the assessee's appeal, finding that no adjustment was necessary for the arm's length price of international transactions and royalty payments. The methodology for the purchase of components was deemed appropriate, but the issue of diminution in value of investment was remitted for fresh consideration. The provision for warranty expenses was also remitted for verification of reliable estimates. The Tribunal emphasized the importance of precise data in determining arm's length prices and provisions for liabilities. Case-Laws Income Tax Wed, 03 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236534