https://www.taxtmi.com/caselaws?id=245574 The Tribunal partly allowed the appeal, directing the AO/TPO to reassess the Arm's Length Price (ALP) in line with established guidelines and previous rulings. Emphasizing consistency and reasonable application of filters and adjustments, the Tribunal stressed the importance of fair and accurate evaluation of the assessee's international transactions. If the price reported by the assessee falls within the (+)/(-) 5% range of the determined ALP, no adjustment would be necessary. en-us Fri, 27 Sep 2013 00:00:00 +0530 Wed, 02 Apr 2014 18:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245574 The Tribunal partly allowed the appeal, directing the AO/TPO to reassess the Arm's Length Price (ALP) in line with established guidelines and previous rulings. Emphasizing consistency and reasonable application of filters and adjustments, the Tribunal stressed the importance of fair and accurate evaluation of the assessee's international transactions. If the price reported by the assessee falls within the (+)/(-) 5% range of the determined ALP, no adjustment would be necessary. Case-Laws Income Tax Fri, 27 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245574