https://www.taxtmi.com/caselaws?id=191788 The Tribunal's judgment addressed transfer pricing adjustments, comparability analysis, and the applicability of transfer pricing provisions to tax holiday units. It upheld the inclusion of certain comparable companies, rejected the use of multiple-year data, and directed risk adjustment computation. The Tribunal found that adjustments fell within the +/- 5% range, leading to no adjustment in international transactions. The appeal was partly allowed with specific directions for benchmarking transactions. en-us Wed, 16 Mar 2016 00:00:00 +0530 Sat, 22 Apr 2017 06:49:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191788 The Tribunal's judgment addressed transfer pricing adjustments, comparability analysis, and the applicability of transfer pricing provisions to tax holiday units. It upheld the inclusion of certain comparable companies, rejected the use of multiple-year data, and directed risk adjustment computation. The Tribunal found that adjustments fell within the +/- 5% range, leading to no adjustment in international transactions. The appeal was partly allowed with specific directions for benchmarking transactions. Case-Laws Income Tax Wed, 16 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191788