https://www.taxtmi.com/caselaws?id=252937 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decisions to delete the disallowance of interest payment on External Commercial Borrowings (ECB) and the transfer pricing adjustment related to sales to an Associate Enterprise (AE). The Tribunal emphasized judicial consistency and fairness in transfer pricing adjustments, citing relevant case law to support its conclusions. en-us Fri, 22 Aug 2014 00:00:00 +0530 Mon, 03 Aug 2026 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252937 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decisions to delete the disallowance of interest payment on External Commercial Borrowings (ECB) and the transfer pricing adjustment related to sales to an Associate Enterprise (AE). The Tribunal emphasized judicial consistency and fairness in transfer pricing adjustments, citing relevant case law to support its conclusions. Case-Laws Income Tax Fri, 22 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252937