https://www.taxtmi.com/caselaws?id=245400 The High Court ruled in favor of the appellant, setting aside the Tribunal's decision that deleted additions made by the Assessing Officer based on adjustments by the Transfer Pricing Officer. The Court emphasized the importance of proper consideration of comparable units and the necessity of remand to the TPO for a thorough assessment in Transfer Pricing matters. The Court found errors in the Tribunal's judgment, particularly in the consideration of comparables and remand procedures, ultimately remanding the matter for further proceedings. en-us Fri, 10 Jan 2014 00:00:00 +0530 Fri, 04 Apr 2014 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245400 The High Court ruled in favor of the appellant, setting aside the Tribunal's decision that deleted additions made by the Assessing Officer based on adjustments by the Transfer Pricing Officer. The Court emphasized the importance of proper consideration of comparable units and the necessity of remand to the TPO for a thorough assessment in Transfer Pricing matters. The Court found errors in the Tribunal's judgment, particularly in the consideration of comparables and remand procedures, ultimately remanding the matter for further proceedings. Case-Laws Income Tax Fri, 10 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245400