https://www.taxtmi.com/caselaws?id=178296 The case involved issues of upward adjustment in the Arm's Length Price (ALP), rejection of transfer pricing approach, and non-consideration of office shifting expenses. The Tribunal partially allowed the appeal, remanding the matter to the Dispute Resolution Panel (DRP) for a fresh adjudication on functional comparability of selected comparables and detailed examination of transfer pricing approach. The ground regarding office shifting expenses was dismissed due to lack of prosecution. en-us Mon, 15 Apr 2013 00:00:00 +0530 Mon, 01 Feb 2016 18:09:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178296 The case involved issues of upward adjustment in the Arm's Length Price (ALP), rejection of transfer pricing approach, and non-consideration of office shifting expenses. The Tribunal partially allowed the appeal, remanding the matter to the Dispute Resolution Panel (DRP) for a fresh adjudication on functional comparability of selected comparables and detailed examination of transfer pricing approach. The ground regarding office shifting expenses was dismissed due to lack of prosecution. Case-Laws Income Tax Mon, 15 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178296