https://www.taxtmi.com/caselaws?id=259628 The Tribunal ruled in favor of the assessee on the primary issues of Arm's Length Price (ALP) determination for equity shares and the disallowance of site survey expenditure. The adjustments made by the Transfer Pricing Officer regarding the ALP of shares and deemed loan interest were deemed incorrect, and the site survey expenditure was allowed as a deduction. The appeal was partly allowed in favor of the assessee. en-us Wed, 15 Apr 2015 00:00:00 +0530 Fri, 01 May 2015 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259628 The Tribunal ruled in favor of the assessee on the primary issues of Arm's Length Price (ALP) determination for equity shares and the disallowance of site survey expenditure. The adjustments made by the Transfer Pricing Officer regarding the ALP of shares and deemed loan interest were deemed incorrect, and the site survey expenditure was allowed as a deduction. The appeal was partly allowed in favor of the assessee. Case-Laws Income Tax Wed, 15 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259628