https://www.taxtmi.com/caselaws?id=174954 The Tribunal concluded that the adjustment to the arm's length price (ALP) by the AO/TPO was unjustified. The Tribunal directed the deletion of the addition by the AO, ruling in favor of the assessee. This decision was based on a thorough analysis of comparables and the assessee's functional profile to ensure accurate and fair ALP determination. en-us Fri, 23 Nov 2012 00:00:00 +0530 Tue, 13 Mar 2018 09:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174954 The Tribunal concluded that the adjustment to the arm's length price (ALP) by the AO/TPO was unjustified. The Tribunal directed the deletion of the addition by the AO, ruling in favor of the assessee. This decision was based on a thorough analysis of comparables and the assessee's functional profile to ensure accurate and fair ALP determination. Case-Laws Income Tax Fri, 23 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174954