https://www.taxtmi.com/caselaws?id=180511 The Tribunal allowed the appeal for statistical purposes, providing relief on the inclusion of CENVAT credit in the closing stock and partial relief on the classification of interest receipts. It upheld the use of Cost Plus Method (CPM) for determining the arm's length price (ALP) but directed the AO to allow volume discount adjustments. The appeal was partly allowed. en-us Fri, 14 May 2010 00:00:00 +0530 Wed, 16 Aug 2023 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180511 The Tribunal allowed the appeal for statistical purposes, providing relief on the inclusion of CENVAT credit in the closing stock and partial relief on the classification of interest receipts. It upheld the use of Cost Plus Method (CPM) for determining the arm's length price (ALP) but directed the AO to allow volume discount adjustments. The appeal was partly allowed. Case-Laws Income Tax Fri, 14 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180511