https://www.taxtmi.com/caselaws?id=261080 The Tribunal set aside the Ld CIT(A)'s decision and remanded the case to the AO/TPO for reconsideration, emphasizing the requirement for a thorough Transfer Pricing study to validate the claim with external comparables. The ALP determination and overhead allocation methodology needed reevaluation as per Transfer Pricing provisions. The appeal was considered allowed for statistical purposes. en-us Fri, 26 Jun 2015 00:00:00 +0530 Wed, 01 Jul 2015 22:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261080 The Tribunal set aside the Ld CIT(A)'s decision and remanded the case to the AO/TPO for reconsideration, emphasizing the requirement for a thorough Transfer Pricing study to validate the claim with external comparables. The ALP determination and overhead allocation methodology needed reevaluation as per Transfer Pricing provisions. The appeal was considered allowed for statistical purposes. Case-Laws Income Tax Fri, 26 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261080