https://www.taxtmi.com/caselaws?id=178497 The appeal was partly allowed for statistical purposes. The Tribunal directed the Transfer Pricing Officer (TPO) to rework the Arm's Length Price (ALP) by applying correct filters and excluding management fees from the Profit Level Indicator (PLI) computation. The TPO was instructed to make transfer pricing adjustments only to the international transactions of the assessee in the ratio of international transactions to total operating expenses. The Assessing Officer (AO) was directed to verify the liability for agency commission and decide in accordance with the law. en-us Fri, 15 Mar 2013 00:00:00 +0530 Mon, 05 Jun 2017 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178497 The appeal was partly allowed for statistical purposes. The Tribunal directed the Transfer Pricing Officer (TPO) to rework the Arm's Length Price (ALP) by applying correct filters and excluding management fees from the Profit Level Indicator (PLI) computation. The TPO was instructed to make transfer pricing adjustments only to the international transactions of the assessee in the ratio of international transactions to total operating expenses. The Assessing Officer (AO) was directed to verify the liability for agency commission and decide in accordance with the law. Case-Laws Income Tax Fri, 15 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178497