https://www.taxtmi.com/caselaws?id=192009 The Tribunal vacated the CIT(A)'s findings and remanded the case for re-adjudication, emphasizing the need to provide both parties with sufficient opportunity. The appeal was allowed for statistical purposes, with issues including deletion of addition due to Arm's Length Price differences, lack of opportunity for the TPO before margin computation, consideration of various incomes as operating income, examination of segmental accounts, and applicability of penalties under sections 271(1)(c) and 271G requiring further review in compliance with procedural requirements. en-us Fri, 02 Mar 2012 00:00:00 +0530 Tue, 09 May 2017 15:14:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192009 The Tribunal vacated the CIT(A)'s findings and remanded the case for re-adjudication, emphasizing the need to provide both parties with sufficient opportunity. The appeal was allowed for statistical purposes, with issues including deletion of addition due to Arm's Length Price differences, lack of opportunity for the TPO before margin computation, consideration of various incomes as operating income, examination of segmental accounts, and applicability of penalties under sections 271(1)(c) and 271G requiring further review in compliance with procedural requirements. Case-Laws Income Tax Fri, 02 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192009