https://www.taxtmi.com/caselaws?id=178747 The Tribunal upheld the CIT (A)'s decision to limit the Transfer Pricing Adjustment to international transactions with Associated Enterprises only, deleting the sustained addition. The Tribunal also directed a re-examination of the disallowance under Section 14A, remanding the issue back to the AO for further assessment. The allocation of expenses was largely upheld, with certain adjustments made based on the CIT (A)'s findings. The Revenue's appeal was dismissed, and the assessee's cross-objection was partly allowed for statistical purposes. en-us Fri, 09 Nov 2012 00:00:00 +0530 Mon, 22 Jan 2018 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178747 The Tribunal upheld the CIT (A)'s decision to limit the Transfer Pricing Adjustment to international transactions with Associated Enterprises only, deleting the sustained addition. The Tribunal also directed a re-examination of the disallowance under Section 14A, remanding the issue back to the AO for further assessment. The allocation of expenses was largely upheld, with certain adjustments made based on the CIT (A)'s findings. The Revenue's appeal was dismissed, and the assessee's cross-objection was partly allowed for statistical purposes. Case-Laws Income Tax Fri, 09 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178747