https://www.taxtmi.com/caselaws?id=186620 The tribunal dismissed the revenue's appeal, upholding CIT(A)'s decision to delete the transfer pricing adjustment. It was found that the margin for sales to associate enterprises exceeded that of non-associate enterprise sales, indicating no need for adjustment. The tribunal deemed the adjustment made by the TPO/AO as incorrect, as it should have been based solely on the operating costs related to associate enterprise sales. en-us Wed, 08 May 2013 00:00:00 +0530 Sat, 24 Sep 2016 10:22:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186620 The tribunal dismissed the revenue's appeal, upholding CIT(A)'s decision to delete the transfer pricing adjustment. It was found that the margin for sales to associate enterprises exceeded that of non-associate enterprise sales, indicating no need for adjustment. The tribunal deemed the adjustment made by the TPO/AO as incorrect, as it should have been based solely on the operating costs related to associate enterprise sales. Case-Laws Income Tax Wed, 08 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186620