https://www.taxtmi.com/caselaws?id=332144 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decisions on both the determination of Arm's Length Price (ALP) and the treatment of registration fee and stamp duty expenses for the lease deed. The Tribunal directed the Transfer Pricing Officer to exclude Celestial Biolabs from the comparables and accepted the recalculated margins for the other comparables, affirming the CIT(A)'s approach to the functional profile and risk assessment of the assessee. en-us Mon, 25 Jul 2016 00:00:00 +0530 Sun, 11 Sep 2016 14:40:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332144 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decisions on both the determination of Arm's Length Price (ALP) and the treatment of registration fee and stamp duty expenses for the lease deed. The Tribunal directed the Transfer Pricing Officer to exclude Celestial Biolabs from the comparables and accepted the recalculated margins for the other comparables, affirming the CIT(A)'s approach to the functional profile and risk assessment of the assessee. Case-Laws Income Tax Mon, 25 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332144