https://www.taxtmi.com/caselaws?id=182594 The Tribunal's decision to admit fresh evidence, direct the Assessing Officer to verify calculations, and focus on Arm's Length Price for international transactions only was upheld. The judgment delved into procedural aspects of evidence admission, Tribunal's authority over AO, and ALP calculation methodology. The ruling provided clarity on these key issues in tax assessments, emphasizing adherence to rules and guidelines. en-us Mon, 16 Feb 2015 00:00:00 +0530 Sat, 14 May 2016 10:22:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182594 The Tribunal's decision to admit fresh evidence, direct the Assessing Officer to verify calculations, and focus on Arm's Length Price for international transactions only was upheld. The judgment delved into procedural aspects of evidence admission, Tribunal's authority over AO, and ALP calculation methodology. The ruling provided clarity on these key issues in tax assessments, emphasizing adherence to rules and guidelines. Case-Laws Income Tax Mon, 16 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182594