https://www.taxtmi.com/caselaws?id=182091 The case involved various issues related to transfer pricing provisions, including the interpretation of Section 10A, the use of earlier year data for comparability analysis, standard deduction in transfer pricing cases, comparability adjustment, selection of comparables with related party transactions, and the determination of arm's length price. The Tribunal's decisions on these issues were under scrutiny, particularly regarding the correctness and applicability of their rulings. The key focus was on whether the Tribunal adhered to the statutory requirements and prescribed criteria in making its determinations. en-us Mon, 16 Feb 2009 00:00:00 +0530 Mon, 02 May 2016 15:57:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182091 The case involved various issues related to transfer pricing provisions, including the interpretation of Section 10A, the use of earlier year data for comparability analysis, standard deduction in transfer pricing cases, comparability adjustment, selection of comparables with related party transactions, and the determination of arm's length price. The Tribunal's decisions on these issues were under scrutiny, particularly regarding the correctness and applicability of their rulings. The key focus was on whether the Tribunal adhered to the statutory requirements and prescribed criteria in making its determinations. Case-Laws Income Tax Mon, 16 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182091