https://www.taxtmi.com/caselaws?id=263118 The Tribunal allowed the appeal for statistical purposes, remitting the matters back to the AO/TPO for fresh determination of the Arm's Length Price (ALP) for various products involved in international transactions. The Tribunal emphasized the correct application of the Comparable Uncontrolled Price (CUP) method, considering product specifications and geographical differences. Additionally, the Tribunal addressed the admission of fresh evidence by the CIT(A) without confronting the Transfer Pricing Officer (TPO), stating it was unnecessary as the ALP determination was already remitted for reassessment. en-us Wed, 20 May 2015 00:00:00 +0530 Thu, 27 Aug 2015 08:29:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263118 The Tribunal allowed the appeal for statistical purposes, remitting the matters back to the AO/TPO for fresh determination of the Arm's Length Price (ALP) for various products involved in international transactions. The Tribunal emphasized the correct application of the Comparable Uncontrolled Price (CUP) method, considering product specifications and geographical differences. Additionally, the Tribunal addressed the admission of fresh evidence by the CIT(A) without confronting the Transfer Pricing Officer (TPO), stating it was unnecessary as the ALP determination was already remitted for reassessment. Case-Laws Income Tax Wed, 20 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263118