https://www.taxtmi.com/caselaws?id=192185 The Tribunal set aside the CIT(A)'s decision on transfer pricing adjustments for sales to an associate enterprise, emphasizing that adjustments should be based on international transactions, not total sales. The case was remanded to the Assessing Officer/Transfer Pricing Officer for reassessment, providing the assessee with a hearing opportunity. Both appeals were allowed for statistical purposes, with the order issued on 6th May 2013. en-us Mon, 06 May 2013 00:00:00 +0530 Thu, 18 May 2017 17:13:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192185 The Tribunal set aside the CIT(A)'s decision on transfer pricing adjustments for sales to an associate enterprise, emphasizing that adjustments should be based on international transactions, not total sales. The case was remanded to the Assessing Officer/Transfer Pricing Officer for reassessment, providing the assessee with a hearing opportunity. Both appeals were allowed for statistical purposes, with the order issued on 6th May 2013. Case-Laws Income Tax Mon, 06 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192185