https://www.taxtmi.com/caselaws?id=239047 The Tribunal directed the A.O. to recompute the TP adjustment by adopting the cost-plus ratio of 15.80% of IDC (India) Limited as against 12.6% shown by the assessee. The Tribunal rejected the assessee's claim for risk adjustment and the benefit of +/-5% adjustment under the proviso to section 92C(2). The appeal was partly allowed, focusing on the accurate determination of the ALP based on the single comparable accepted. en-us Fri, 17 May 2013 00:00:00 +0530 Thu, 23 Apr 2015 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239047 The Tribunal directed the A.O. to recompute the TP adjustment by adopting the cost-plus ratio of 15.80% of IDC (India) Limited as against 12.6% shown by the assessee. The Tribunal rejected the assessee's claim for risk adjustment and the benefit of +/-5% adjustment under the proviso to section 92C(2). The appeal was partly allowed, focusing on the accurate determination of the ALP based on the single comparable accepted. Case-Laws Income Tax Fri, 17 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239047