https://www.taxtmi.com/caselaws?id=325642 The Tribunal partly allowed the appeal, remitting the transfer pricing method issue back to the TPO/AO for fresh consideration and directing the AO to grant amortization of the expenditure for increasing authorized capital. The disallowance of the warranty provision was upheld. The Tribunal emphasized the importance of a detailed analysis in determining the Arm's Length Price and the need for reliable estimates to support warranty provisions. en-us Fri, 19 Feb 2016 00:00:00 +0530 Thu, 29 Dec 2016 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325642 The Tribunal partly allowed the appeal, remitting the transfer pricing method issue back to the TPO/AO for fresh consideration and directing the AO to grant amortization of the expenditure for increasing authorized capital. The disallowance of the warranty provision was upheld. The Tribunal emphasized the importance of a detailed analysis in determining the Arm's Length Price and the need for reliable estimates to support warranty provisions. Case-Laws Income Tax Fri, 19 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325642