https://www.taxtmi.com/caselaws?id=247812 The Tribunal partly allowed the assessee's appeal on the transfer pricing adjustment issue, directing the Assessing Officer to recompute the profit margin considering the DEPB benefit as part of turnover and delete the adjustment if within the safe harbor limit of 5%. Additionally, the Tribunal allowed the Revenue's appeal on the validity of the CIT(A) order, holding that the CIT(A) exceeded jurisdiction in handling the appeal against the Assessing Officer's order post-amendment, leading to the cancellation of the order. en-us Fri, 28 Feb 2014 00:00:00 +0530 Fri, 23 May 2014 09:31:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247812 The Tribunal partly allowed the assessee's appeal on the transfer pricing adjustment issue, directing the Assessing Officer to recompute the profit margin considering the DEPB benefit as part of turnover and delete the adjustment if within the safe harbor limit of 5%. Additionally, the Tribunal allowed the Revenue's appeal on the validity of the CIT(A) order, holding that the CIT(A) exceeded jurisdiction in handling the appeal against the Assessing Officer's order post-amendment, leading to the cancellation of the order. Case-Laws Income Tax Fri, 28 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247812