https://www.taxtmi.com/caselaws?id=190518 The Tribunal allowed the appeal for statistical purposes, remanding the matter to the TPO for reassessment. The TPO was directed to consider capacity utilization adjustment and other economic adjustments, re-examine margin computations, and reconsider the selection and rejection of comparables. The Tribunal instructed the TPO to restrict transfer pricing adjustments to international transactions, consider the corroborative approach for determining Arm's Length Price, grant the benefit of +/- 5% under Section 92C(2), and assess the set-off of brought forward losses and/or depreciation. en-us Wed, 30 Mar 2016 00:00:00 +0530 Sat, 18 Feb 2017 10:17:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190518 The Tribunal allowed the appeal for statistical purposes, remanding the matter to the TPO for reassessment. The TPO was directed to consider capacity utilization adjustment and other economic adjustments, re-examine margin computations, and reconsider the selection and rejection of comparables. The Tribunal instructed the TPO to restrict transfer pricing adjustments to international transactions, consider the corroborative approach for determining Arm's Length Price, grant the benefit of +/- 5% under Section 92C(2), and assess the set-off of brought forward losses and/or depreciation. Case-Laws Income Tax Wed, 30 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190518