https://www.taxtmi.com/caselaws?id=236937 The Tribunal allowed the appeal, ruling in favor of the assessee. The disputed addition to the total income, related to the international transaction of receipt of sales commission, was deleted. The Tribunal found that the benchmarking conducted by the Transfer Pricing Officer and Dispute Resolution Panel was flawed as the functions, risks, and assets involved in the marketing activities were not comparable to those for earning sales commission. Consequently, the adjustment made by the TPO was overturned, and the appeal was allowed. en-us Fri, 11 Jan 2013 00:00:00 +0530 Fri, 13 Sep 2013 08:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236937 The Tribunal allowed the appeal, ruling in favor of the assessee. The disputed addition to the total income, related to the international transaction of receipt of sales commission, was deleted. The Tribunal found that the benchmarking conducted by the Transfer Pricing Officer and Dispute Resolution Panel was flawed as the functions, risks, and assets involved in the marketing activities were not comparable to those for earning sales commission. Consequently, the adjustment made by the TPO was overturned, and the appeal was allowed. Case-Laws Income Tax Fri, 11 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236937