https://www.taxtmi.com/caselaws?id=177190 The appeal was allowed for statistical purposes, with several issues remanded to the Assessing Officer for fresh consideration. The key aspects included the re-examination of the tested party and the appropriate method for determining the Arm's Length Price. The Tribunal directed the Assessing Officer to reassess various aspects, such as the selection of comparables, disallowances related to employee contributions, insurance loss, GDR expenses, and the levy of interest on Transfer Pricing adjustments under Section 234B. en-us Wed, 18 Jun 2014 00:00:00 +0530 Tue, 05 Jan 2016 11:14:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177190 The appeal was allowed for statistical purposes, with several issues remanded to the Assessing Officer for fresh consideration. The key aspects included the re-examination of the tested party and the appropriate method for determining the Arm's Length Price. The Tribunal directed the Assessing Officer to reassess various aspects, such as the selection of comparables, disallowances related to employee contributions, insurance loss, GDR expenses, and the levy of interest on Transfer Pricing adjustments under Section 234B. Case-Laws Income Tax Wed, 18 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177190