https://www.taxtmi.com/caselaws?id=240578 The Tribunal partly allowed the appeal by restricting the transfer pricing adjustment to sales related to imports from associated enterprises. It directed the Assessing Officer to reconsider various issues, including computing margins, working capital adjustments, and import expense adjustments. The Tribunal highlighted the importance of a combined transaction approach for closely linked transactions. en-us Mon, 31 Dec 2012 00:00:00 +0530 Tue, 12 Nov 2013 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240578 The Tribunal partly allowed the appeal by restricting the transfer pricing adjustment to sales related to imports from associated enterprises. It directed the Assessing Officer to reconsider various issues, including computing margins, working capital adjustments, and import expense adjustments. The Tribunal highlighted the importance of a combined transaction approach for closely linked transactions. Case-Laws Income Tax Mon, 31 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240578