https://www.taxtmi.com/caselaws?id=248804 The Tribunal upheld the DRP's order, ruling that the transactions between the parties did not fall under international transaction provisions. The appeal by the revenue was dismissed, and the addition under Section 92CA was deleted. The reassessment proceedings issue was not extensively discussed as the transfer pricing provisions' applicability was decisive. The appeal was dismissed entirely. en-us Mon, 09 Jun 2014 00:00:00 +0530 Wed, 25 Jun 2014 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248804 The Tribunal upheld the DRP's order, ruling that the transactions between the parties did not fall under international transaction provisions. The appeal by the revenue was dismissed, and the addition under Section 92CA was deleted. The reassessment proceedings issue was not extensively discussed as the transfer pricing provisions' applicability was decisive. The appeal was dismissed entirely. Case-Laws Income Tax Mon, 09 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248804