https://www.taxtmi.com/caselaws?id=247146 The Tribunal partly allowed the appeal, directing re-examination of transfer pricing adjustments, determination of Arm's Length Price (ALP) for international transactions, and recalculating disallowances. Specific instructions were given to verify and re-examine various adjustments made by the TPO, including international license revenue, cost of international rights, and return on exploitation of international rights. Additionally, the Tribunal directed the AO to allow certain claims in the current year and re-work disallowances under different sections. Several issues were restored back to the AO/TPO for further examination and verification. en-us Fri, 20 Dec 2013 00:00:00 +0530 Sat, 03 May 2014 09:23:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247146 The Tribunal partly allowed the appeal, directing re-examination of transfer pricing adjustments, determination of Arm's Length Price (ALP) for international transactions, and recalculating disallowances. Specific instructions were given to verify and re-examine various adjustments made by the TPO, including international license revenue, cost of international rights, and return on exploitation of international rights. Additionally, the Tribunal directed the AO to allow certain claims in the current year and re-work disallowances under different sections. Several issues were restored back to the AO/TPO for further examination and verification. Case-Laws Income Tax Fri, 20 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247146