https://www.taxtmi.com/caselaws?id=178408 The appeal was allowed for statistical purposes. The Tribunal directed the Assessing Officer to restrict the Arm's Length Price (ALP) adjustment to purchases from the Associated Enterprises (AE) and to reassess the benefit under section 92C(2) of the Income Tax Act. The Assessing Officer was instructed to seek assistance from the Transfer Pricing Officer if needed and to ensure consistency in applying the benefit across different segments. en-us Fri, 14 Nov 2014 00:00:00 +0530 Thu, 04 Feb 2016 07:06:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178408 The appeal was allowed for statistical purposes. The Tribunal directed the Assessing Officer to restrict the Arm's Length Price (ALP) adjustment to purchases from the Associated Enterprises (AE) and to reassess the benefit under section 92C(2) of the Income Tax Act. The Assessing Officer was instructed to seek assistance from the Transfer Pricing Officer if needed and to ensure consistency in applying the benefit across different segments. Case-Laws Income Tax Fri, 14 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178408