https://www.taxtmi.com/caselaws?id=251232 The Tribunal partly allowed the appeal, directing the Assessing Officer to re-calculate the Arm's Length Price by excluding companies with extraordinarily high profits or losses and considering appropriate adjustments for differences in business functions and risks. The Tribunal also instructed the use of Profit Before Depreciation and Tax (PBDIT) as the Profit Level Indicator for determining the Arm's Length Price. en-us Thu, 24 Oct 2013 00:00:00 +0530 Mon, 30 Mar 2015 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251232 The Tribunal partly allowed the appeal, directing the Assessing Officer to re-calculate the Arm's Length Price by excluding companies with extraordinarily high profits or losses and considering appropriate adjustments for differences in business functions and risks. The Tribunal also instructed the use of Profit Before Depreciation and Tax (PBDIT) as the Profit Level Indicator for determining the Arm's Length Price. Case-Laws Income Tax Thu, 24 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251232