https://www.taxtmi.com/caselaws?id=267365 The Tribunal allowed the appeal on both grounds. It held that the Transfer Pricing Officer exceeded jurisdiction in determining the Arm's Length Price (ALP) of the sales commission transaction as NIL. The Tribunal emphasized the limited role of the TPO in transfer pricing matters and upheld the deductibility of the Employees' State Insurance Corporation (ESIC) contribution paid before the due date of filing the return. The decision reinforced that tax authorities should not question business decisions regarding expenses. en-us Wed, 16 Sep 2015 00:00:00 +0530 Wed, 04 Nov 2015 22:42:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267365 The Tribunal allowed the appeal on both grounds. It held that the Transfer Pricing Officer exceeded jurisdiction in determining the Arm's Length Price (ALP) of the sales commission transaction as NIL. The Tribunal emphasized the limited role of the TPO in transfer pricing matters and upheld the deductibility of the Employees' State Insurance Corporation (ESIC) contribution paid before the due date of filing the return. The decision reinforced that tax authorities should not question business decisions regarding expenses. Case-Laws Income Tax Wed, 16 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267365