https://www.taxtmi.com/caselaws?id=253657 The Tribunal partly allowed the appeal, directing the Assessing Officer to re-determine the arm's length price for the export of spare parts and components based on previous decisions. The claim for additional depreciation on computers was allowed, penalty proceedings were dismissed as premature, and the issue of interest levy was considered consequential. en-us Fri, 25 Jul 2014 00:00:00 +0530 Mon, 01 Dec 2014 06:33:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253657 The Tribunal partly allowed the appeal, directing the Assessing Officer to re-determine the arm's length price for the export of spare parts and components based on previous decisions. The claim for additional depreciation on computers was allowed, penalty proceedings were dismissed as premature, and the issue of interest levy was considered consequential. Case-Laws Income Tax Fri, 25 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253657