https://www.taxtmi.com/caselaws?id=240929 The Tribunal partly allowed the appeal, agreeing with the appellant on various points, including the distinction between indenting and trading transactions, the necessity for a proper comparison of income from associated and non-associated enterprises, and the importance of consistency in transfer pricing approaches. Additionally, the Tribunal ruled in favor of the appellant regarding the disallowed legal and professional charges and deposits written off, stressing the significance of consistency and thorough fact examination. en-us Thu, 31 Jan 2013 00:00:00 +0530 Sat, 14 Dec 2013 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240929 The Tribunal partly allowed the appeal, agreeing with the appellant on various points, including the distinction between indenting and trading transactions, the necessity for a proper comparison of income from associated and non-associated enterprises, and the importance of consistency in transfer pricing approaches. Additionally, the Tribunal ruled in favor of the appellant regarding the disallowed legal and professional charges and deposits written off, stressing the significance of consistency and thorough fact examination. Case-Laws Income Tax Thu, 31 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240929