https://www.taxtmi.com/caselaws?id=254459 The Tribunal allowed the appeal for statistical purposes, remitting specific issues back to the AO/TPO for further consideration. The Transfer Pricing Adjustment issue was remanded to determine the Arm's Length Price of royalty payments using the Transactional Net Margin Method. The Disallowance of Provision for Slow and Non-Moving Inventory was sent back for verification of the stock items. The Disallowance of Expenditure on Software and Depreciation on Assets Purchased on Slump Sale grounds were rejected as not pressed. The Tribunal directed the AO to provide any consequential relief under section 234D as per the law. en-us Wed, 22 Oct 2014 00:00:00 +0530 Tue, 23 Dec 2014 06:21:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254459 The Tribunal allowed the appeal for statistical purposes, remitting specific issues back to the AO/TPO for further consideration. The Transfer Pricing Adjustment issue was remanded to determine the Arm's Length Price of royalty payments using the Transactional Net Margin Method. The Disallowance of Provision for Slow and Non-Moving Inventory was sent back for verification of the stock items. The Disallowance of Expenditure on Software and Depreciation on Assets Purchased on Slump Sale grounds were rejected as not pressed. The Tribunal directed the AO to provide any consequential relief under section 234D as per the law. Case-Laws Income Tax Wed, 22 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254459