https://www.taxtmi.com/caselaws?id=261639 The tribunal directed the AO/TPO to re-determine the arm's length price (ALP) of the international transaction of 'Provision of marketing support services' by considering the correct figure of operating revenue, re-examining comparability of disputed companies, and addressing the issue of working capital adjustment. The tribunal did not grant the risk adjustment due to lack of specific evidence from the assessee. The appeal was allowed for statistical purposes, granting the assessee a reasonable opportunity to present its case. en-us Wed, 01 Jul 2015 00:00:00 +0530 Sat, 18 Jul 2015 08:41:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261639 The tribunal directed the AO/TPO to re-determine the arm's length price (ALP) of the international transaction of 'Provision of marketing support services' by considering the correct figure of operating revenue, re-examining comparability of disputed companies, and addressing the issue of working capital adjustment. The tribunal did not grant the risk adjustment due to lack of specific evidence from the assessee. The appeal was allowed for statistical purposes, granting the assessee a reasonable opportunity to present its case. Case-Laws Income Tax Wed, 01 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261639