https://www.taxtmi.com/caselaws?id=259771 The tribunal partly allowed the appeal, setting aside the adjustments made by the TPO/DRP on various grounds and directing further verification where necessary. The tribunal emphasized the importance of considering the business necessity and actual evidence provided by the assessee in determining the arm's length price of the transactions. en-us Wed, 14 Jan 2015 00:00:00 +0530 Wed, 20 May 2015 22:51:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259771 The tribunal partly allowed the appeal, setting aside the adjustments made by the TPO/DRP on various grounds and directing further verification where necessary. The tribunal emphasized the importance of considering the business necessity and actual evidence provided by the assessee in determining the arm's length price of the transactions. Case-Laws Income Tax Wed, 14 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259771