https://www.taxtmi.com/caselaws?id=242915 The Tribunal's judgment primarily focused on procedural compliance and the necessity of providing the assessee with a fair opportunity to present its case. The matters were largely restored to the AO for fresh consideration, emphasizing adherence to statutory requirements and principles of natural justice. Key issues included transfer pricing adjustments, validity of assessment order, depreciation, foreign exchange gain, use of data, procedural irregularities, and TDS credit with interest levy. The Tribunal emphasized due process and fair treatment of the assessee throughout the decision-making process. en-us Fri, 06 Dec 2013 00:00:00 +0530 Mon, 30 Mar 2015 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242915 The Tribunal's judgment primarily focused on procedural compliance and the necessity of providing the assessee with a fair opportunity to present its case. The matters were largely restored to the AO for fresh consideration, emphasizing adherence to statutory requirements and principles of natural justice. Key issues included transfer pricing adjustments, validity of assessment order, depreciation, foreign exchange gain, use of data, procedural irregularities, and TDS credit with interest levy. The Tribunal emphasized due process and fair treatment of the assessee throughout the decision-making process. Case-Laws Income Tax Fri, 06 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242915