https://www.taxtmi.com/caselaws?id=191758 The Tribunal allowed all six appeals, deleting the Arm's Length Price (ALP) adjustments for technical services fees and the disallowance under section 10AA for assessment year 2011-12. The decisions highlighted the distinct roles of Woco Germany and Woco Sharjah, emphasized procedural requirements under section 144C, and deemed introducing new issues in the final assessment order not raised in the draft order as invalid. en-us Thu, 29 Sep 2016 00:00:00 +0530 Tue, 18 Apr 2017 07:00:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191758 The Tribunal allowed all six appeals, deleting the Arm's Length Price (ALP) adjustments for technical services fees and the disallowance under section 10AA for assessment year 2011-12. The decisions highlighted the distinct roles of Woco Germany and Woco Sharjah, emphasized procedural requirements under section 144C, and deemed introducing new issues in the final assessment order not raised in the draft order as invalid. Case-Laws Income Tax Thu, 29 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191758