https://www.taxtmi.com/caselaws?id=261517 The Tribunal upheld the disallowance of adjustment in computing Arm's Length Price for international transactions. It allowed relocation expenses during office shifting as revenue expenditure, emphasizing the lack of enduring benefits. The Tribunal rejected the appeal, stating the parent company was not obligated to share the burden of expenses incurred due to unique issues faced by the Indian company. The judgment highlighted that the associated enterprise was not responsible for the additional expenditure, leading to the dismissal of the appeal without any significant legal question. en-us Wed, 17 Jul 2013 00:00:00 +0530 Wed, 15 Jul 2015 06:54:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261517 The Tribunal upheld the disallowance of adjustment in computing Arm's Length Price for international transactions. It allowed relocation expenses during office shifting as revenue expenditure, emphasizing the lack of enduring benefits. The Tribunal rejected the appeal, stating the parent company was not obligated to share the burden of expenses incurred due to unique issues faced by the Indian company. The judgment highlighted that the associated enterprise was not responsible for the additional expenditure, leading to the dismissal of the appeal without any significant legal question. Case-Laws Income Tax Wed, 17 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261517