https://www.taxtmi.com/caselaws?id=335591 The Tribunal allowed the appeal, ruling that the Distribution Partners (DPs) could not be considered Associated Enterprises (AEs) under Section 92A. Consequently, the Arm's Length Price (ALP) adjustments related to the association between the assessee and Northstar were deemed irrelevant and were deleted. The Tribunal highlighted the significance of control in determining AE status and suggested a need for clarity regarding the application of Section 92A(2)(i) to prevent future disputes. en-us Wed, 30 Nov 2016 00:00:00 +0530 Mon, 05 Dec 2016 14:53:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335591 The Tribunal allowed the appeal, ruling that the Distribution Partners (DPs) could not be considered Associated Enterprises (AEs) under Section 92A. Consequently, the Arm's Length Price (ALP) adjustments related to the association between the assessee and Northstar were deemed irrelevant and were deleted. The Tribunal highlighted the significance of control in determining AE status and suggested a need for clarity regarding the application of Section 92A(2)(i) to prevent future disputes. Case-Laws Income Tax Wed, 30 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335591