https://www.taxtmi.com/caselaws?id=264963 The Tribunal allowed the assessee's appeal in part, directing the Transfer Pricing Officer to reconsider the adjustment of &8377;6,62,00,363 to international transactions with Associated Enterprises. The Tribunal emphasized the importance of considering segmental results and accepted valuation certificates for import transactions, leading to no adjustments being deemed necessary in those instances. Additionally, the Tribunal ruled that no adverse inference should be drawn regarding the import of software transaction, resulting in no adjustment for that specific transaction. en-us Fri, 26 Sep 2014 00:00:00 +0530 Mon, 05 Oct 2015 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264963 The Tribunal allowed the assessee's appeal in part, directing the Transfer Pricing Officer to reconsider the adjustment of &8377;6,62,00,363 to international transactions with Associated Enterprises. The Tribunal emphasized the importance of considering segmental results and accepted valuation certificates for import transactions, leading to no adjustments being deemed necessary in those instances. Additionally, the Tribunal ruled that no adverse inference should be drawn regarding the import of software transaction, resulting in no adjustment for that specific transaction. Case-Laws Income Tax Fri, 26 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264963