https://www.taxtmi.com/caselaws?id=329640 The Tribunal partially allowed the appeal filed by the assessee for statistical purposes. Various issues such as transfer pricing adjustment, computation of operating profit, selection of comparable companies, and risk adjustment were remitted back to the AO/TPO for reconsideration. The Tribunal directed adjustments to be based on segmental profitability of international transactions with Associated Enterprises, correct computation of deductions, and consideration of risk adjustments to align comparables with the assessee. Some grounds, like the reduction from the arithmetic mean and certain working capital adjusted margins, were dismissed or not pressed by the assessee. en-us Wed, 21 Oct 2015 00:00:00 +0530 Mon, 27 Jun 2016 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329640 The Tribunal partially allowed the appeal filed by the assessee for statistical purposes. Various issues such as transfer pricing adjustment, computation of operating profit, selection of comparable companies, and risk adjustment were remitted back to the AO/TPO for reconsideration. The Tribunal directed adjustments to be based on segmental profitability of international transactions with Associated Enterprises, correct computation of deductions, and consideration of risk adjustments to align comparables with the assessee. Some grounds, like the reduction from the arithmetic mean and certain working capital adjusted margins, were dismissed or not pressed by the assessee. Case-Laws Income Tax Wed, 21 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329640