https://www.taxtmi.com/caselaws?id=256354 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision to reduce the TP adjustment by excluding the cost of goods received free of cost for mark-up calculation, aligning with the preceding year's approach. Emphasizing consistency, the Tribunal affirmed the importance of uniform treatment in TP adjustment calculations across assessment years, in line with the principle of maintaining consistency and uniformity in transfer pricing adjustments. en-us Thu, 20 Nov 2014 00:00:00 +0530 Wed, 11 Feb 2015 09:54:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256354 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision to reduce the TP adjustment by excluding the cost of goods received free of cost for mark-up calculation, aligning with the preceding year's approach. Emphasizing consistency, the Tribunal affirmed the importance of uniform treatment in TP adjustment calculations across assessment years, in line with the principle of maintaining consistency and uniformity in transfer pricing adjustments. Case-Laws Income Tax Thu, 20 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256354