https://www.taxtmi.com/caselaws?id=246185 The Tribunal partially allowed the appeal, condoning the time-barred appeal and proceeding with the case. It upheld the arm's length price adjustment decision by the Commissioner (Appeals), emphasizing the importance of accurate adjustments. The Tribunal also supported the capacity utilization adjustment and the acceptance of additional comparables. However, it remitted the issue of excluding Videocon International back to the Commissioner (Appeals) for further review to ensure a fair opportunity for the assessee. en-us Fri, 21 Feb 2014 00:00:00 +0530 Fri, 18 Apr 2014 16:01:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246185 The Tribunal partially allowed the appeal, condoning the time-barred appeal and proceeding with the case. It upheld the arm's length price adjustment decision by the Commissioner (Appeals), emphasizing the importance of accurate adjustments. The Tribunal also supported the capacity utilization adjustment and the acceptance of additional comparables. However, it remitted the issue of excluding Videocon International back to the Commissioner (Appeals) for further review to ensure a fair opportunity for the assessee. Case-Laws Income Tax Fri, 21 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246185