https://www.taxtmi.com/caselaws?id=338016 The assessee's appeal involved transfer pricing adjustments on international transactions, with the Tribunal remanding the issue back for analysis using the Transactional Net Margin Method. The waiver of the principal loan amount was deemed non-taxable under sections 28(iv) and 41(1), following established judicial precedents. The Revenue's appeal was allowed, enabling a fresh determination of the arm's length price using TNMM. The Tribunal directed a re-examination of the transfer pricing adjustment and comparability analysis. en-us Wed, 18 Jan 2017 00:00:00 +0530 Mon, 23 Jan 2017 08:55:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338016 The assessee's appeal involved transfer pricing adjustments on international transactions, with the Tribunal remanding the issue back for analysis using the Transactional Net Margin Method. The waiver of the principal loan amount was deemed non-taxable under sections 28(iv) and 41(1), following established judicial precedents. The Revenue's appeal was allowed, enabling a fresh determination of the arm's length price using TNMM. The Tribunal directed a re-examination of the transfer pricing adjustment and comparability analysis. Case-Laws Income Tax Wed, 18 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338016