https://www.taxtmi.com/caselaws?id=171018 The appeal challenged the deletion of an addition on account of the arm's length price in an assessment under section 143(3) of the Income Tax Act, 1961 for the assessment year 2004-05. The Tribunal upheld the CIT(A)'s stand but remitted the matter to the Transfer Pricing Officer (TPO) for verifying the computation of excluding transactions with non-associated enterprises in calculating the arm's length price under the TNMM method. The appeal was allowed for statistical purposes, and the matter was restored to the file of the TPO for further examination. en-us Tue, 25 Nov 2014 00:00:00 +0530 Fri, 06 Feb 2015 14:44:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171018 The appeal challenged the deletion of an addition on account of the arm's length price in an assessment under section 143(3) of the Income Tax Act, 1961 for the assessment year 2004-05. The Tribunal upheld the CIT(A)'s stand but remitted the matter to the Transfer Pricing Officer (TPO) for verifying the computation of excluding transactions with non-associated enterprises in calculating the arm's length price under the TNMM method. The appeal was allowed for statistical purposes, and the matter was restored to the file of the TPO for further examination. Case-Laws Income Tax Tue, 25 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171018