https://www.taxtmi.com/caselaws?id=259428 The Tribunal allowed the appeal in favor of the assessee, directing the Assessing Officer to accept the stated value of international transactions of oil imports as the arm's length price, thereby deleting the Rs. 29,70,31,153 transfer pricing adjustment. The rejection of the Comparable Uncontrolled Price method and reliance on broker price notes were key factors in the decision, making other grounds raised by the assessee moot. en-us Fri, 10 Apr 2015 00:00:00 +0530 Mon, 11 May 2015 07:50:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259428 The Tribunal allowed the appeal in favor of the assessee, directing the Assessing Officer to accept the stated value of international transactions of oil imports as the arm's length price, thereby deleting the Rs. 29,70,31,153 transfer pricing adjustment. The rejection of the Comparable Uncontrolled Price method and reliance on broker price notes were key factors in the decision, making other grounds raised by the assessee moot. Case-Laws Income Tax Fri, 10 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259428