https://www.taxtmi.com/caselaws?id=246178 The appeal was allowed in part, with directions for the TPO to re-examine several issues afresh, including the selection of comparables, computation of margins, inclusion of bad debts in operating costs, and the treatment of foreign exchange fluctuations as part of operating income. The Tribunal emphasized the need for a fair and accurate determination of the Arm's Length Price (ALP) by considering all relevant factors and data. en-us Fri, 03 Jan 2014 00:00:00 +0530 Fri, 18 Apr 2014 15:57:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246178 The appeal was allowed in part, with directions for the TPO to re-examine several issues afresh, including the selection of comparables, computation of margins, inclusion of bad debts in operating costs, and the treatment of foreign exchange fluctuations as part of operating income. The Tribunal emphasized the need for a fair and accurate determination of the Arm's Length Price (ALP) by considering all relevant factors and data. Case-Laws Income Tax Fri, 03 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246178