https://www.taxtmi.com/caselaws?id=254994 The Tribunal allowed the appeals filed by the assessee for statistical purposes, remanding the matter to the Transfer Pricing Officer for fresh examination of Arm's Length Price using the Transactional Net Margin Method. The appeals filed by the Assessing Officer regarding the treatment of Research and Development expenses were dismissed, upholding the Commissioner of Income Tax (Appeals)'s decision to treat them as revenue expenses. en-us Wed, 31 Dec 2014 00:00:00 +0530 Tue, 06 Jan 2015 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254994 The Tribunal allowed the appeals filed by the assessee for statistical purposes, remanding the matter to the Transfer Pricing Officer for fresh examination of Arm's Length Price using the Transactional Net Margin Method. The appeals filed by the Assessing Officer regarding the treatment of Research and Development expenses were dismissed, upholding the Commissioner of Income Tax (Appeals)'s decision to treat them as revenue expenses. Case-Laws Income Tax Wed, 31 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254994