https://www.taxtmi.com/caselaws?id=189176 Transfer pricing adjustment under Chapter X is confined to the international transactions with associated enterprises, not the assessee's dealings with non-associated enterprises. The Court treated that limitation as settled by binding precedent and rejected the Revenue's objection that the accounts could not be bifurcated. It also held that the challenge to the Tribunal's direction did not give rise to any substantial question of law, so the adjustment remained restricted to the AE segment alone. en-us Mon, 11 Jan 2016 00:00:00 +0530 Fri, 30 Dec 2016 12:33:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189176 Transfer pricing adjustment under Chapter X is confined to the international transactions with associated enterprises, not the assessee's dealings with non-associated enterprises. The Court treated that limitation as settled by binding precedent and rejected the Revenue's objection that the accounts could not be bifurcated. It also held that the challenge to the Tribunal's direction did not give rise to any substantial question of law, so the adjustment remained restricted to the AE segment alone. Case-Laws Income Tax Mon, 11 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189176