https://www.taxtmi.com/caselaws?id=335338 The tribunal allowed cross appeals by the assessee and the revenue against the assessment order, directing a reexamination of transfer pricing issues with a shift to a 15% RPT filter instead of the earlier 0% filter. The matter was remanded to the AO/TPO for a fresh decision, emphasizing the need to reconsider previously rejected comparables and adhere to evolving legal standards. Both appeals were allowed for statistical purposes, highlighting procedural victories without altering substantive tax implications. en-us Wed, 27 Jul 2016 00:00:00 +0530 Wed, 30 Nov 2016 14:03:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335338 The tribunal allowed cross appeals by the assessee and the revenue against the assessment order, directing a reexamination of transfer pricing issues with a shift to a 15% RPT filter instead of the earlier 0% filter. The matter was remanded to the AO/TPO for a fresh decision, emphasizing the need to reconsider previously rejected comparables and adhere to evolving legal standards. Both appeals were allowed for statistical purposes, highlighting procedural victories without altering substantive tax implications. Case-Laws Income Tax Wed, 27 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335338