https://www.taxtmi.com/caselaws?id=261118 The Tribunal partly allowed the appeal by directing a fresh determination of the Arm's Length Price (ALP) for Advertising, Marketing, and Promotion (AMP) expenses, proper allocation of expenses for section 10A deduction, and allowed higher depreciation on computer peripherals as claimed by the assessee. The Transfer Pricing Officer's adjustment for AMP expenses was remanded for fresh determination following the High Court's guidance, and the allocation of expenses for section 10A deduction was to be based on specific unit expenses. Additionally, the Tribunal upheld the higher depreciation claim on computer peripherals at 60%. en-us Fri, 26 Jun 2015 00:00:00 +0530 Fri, 03 Jul 2015 07:46:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261118 The Tribunal partly allowed the appeal by directing a fresh determination of the Arm's Length Price (ALP) for Advertising, Marketing, and Promotion (AMP) expenses, proper allocation of expenses for section 10A deduction, and allowed higher depreciation on computer peripherals as claimed by the assessee. The Transfer Pricing Officer's adjustment for AMP expenses was remanded for fresh determination following the High Court's guidance, and the allocation of expenses for section 10A deduction was to be based on specific unit expenses. Additionally, the Tribunal upheld the higher depreciation claim on computer peripherals at 60%. Case-Laws Income Tax Fri, 26 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261118