https://www.taxtmi.com/caselaws?id=236871 The Tribunal upheld the CIT(A)'s decision in favor of the assessee, dismissing the Revenue's appeal. The Tribunal found that the Transfer Pricing Officer's comparison for Arm's Length Price (ALP) was flawed and arbitrary, supporting the appellant's transactions as being at ALP. Additionally, the other issues raised by the Revenue were dismissed for want of prosecution as they were not argued during the hearing. en-us Tue, 02 Jul 2013 00:00:00 +0530 Wed, 11 Sep 2013 09:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236871 The Tribunal upheld the CIT(A)'s decision in favor of the assessee, dismissing the Revenue's appeal. The Tribunal found that the Transfer Pricing Officer's comparison for Arm's Length Price (ALP) was flawed and arbitrary, supporting the appellant's transactions as being at ALP. Additionally, the other issues raised by the Revenue were dismissed for want of prosecution as they were not argued during the hearing. Case-Laws Income Tax Tue, 02 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236871