https://www.taxtmi.com/caselaws?id=252784 The Tribunal upheld the use of Resale Price Method (RPM) for transfer pricing adjustments in the Nokia Mobile Phone Sales Division, directing re-evaluation if data is unavailable. Disallowances of marketing expenses, foreign traveling expenses, and warranty provision were deleted following precedent. For Transfer Pricing Adjustment in NET R&D and NIC R&D Segments, the Tribunal upheld the exclusion of certain comparables, resulting in the deletion of the addition. The decision focused on method appropriateness, disallowance validity, and comparability, ensuring a comprehensive resolution of the disputes. en-us Fri, 31 Oct 2014 00:00:00 +0530 Wed, 01 Jul 2026 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252784 The Tribunal upheld the use of Resale Price Method (RPM) for transfer pricing adjustments in the Nokia Mobile Phone Sales Division, directing re-evaluation if data is unavailable. Disallowances of marketing expenses, foreign traveling expenses, and warranty provision were deleted following precedent. For Transfer Pricing Adjustment in NET R&D and NIC R&D Segments, the Tribunal upheld the exclusion of certain comparables, resulting in the deletion of the addition. The decision focused on method appropriateness, disallowance validity, and comparability, ensuring a comprehensive resolution of the disputes. Case-Laws Income Tax Fri, 31 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252784