https://www.taxtmi.com/caselaws?id=331618 The tribunal dismissed the revenue's appeal as time-barred due to the delay in filing by the Assessing Officer. The tribunal also allowed the assessee's appeal regarding the disallowance of technical fees paid to YKK Holding Asia Pte Ltd, emphasizing that the Assessing Officer must accept the Transfer Pricing Officer's determination of arm's length payments. The decision was rendered on 25th July 2016. en-us Mon, 25 Jul 2016 00:00:00 +0530 Tue, 06 Feb 2018 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331618 The tribunal dismissed the revenue's appeal as time-barred due to the delay in filing by the Assessing Officer. The tribunal also allowed the assessee's appeal regarding the disallowance of technical fees paid to YKK Holding Asia Pte Ltd, emphasizing that the Assessing Officer must accept the Transfer Pricing Officer's determination of arm's length payments. The decision was rendered on 25th July 2016. Case-Laws Income Tax Mon, 25 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331618