https://www.taxtmi.com/caselaws?id=192237 The tribunal upheld the Transfer Pricing Officer's selection of the Transactional Net Margin Method over the Cost Plus Method, rejected certain comparables while remitting others for reconsideration, affirmed the applicability of transfer pricing adjustments despite claiming exemption under Section 10B, directed exclusion of non-AE turnover from ALP calculation, and ordered adjustments for VISA processing and relocation charges. The appeal was partly allowed, instructing a re-computation of ALP and fresh assessment. en-us Fri, 10 Jan 2014 00:00:00 +0530 Mon, 22 May 2017 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192237 The tribunal upheld the Transfer Pricing Officer's selection of the Transactional Net Margin Method over the Cost Plus Method, rejected certain comparables while remitting others for reconsideration, affirmed the applicability of transfer pricing adjustments despite claiming exemption under Section 10B, directed exclusion of non-AE turnover from ALP calculation, and ordered adjustments for VISA processing and relocation charges. The appeal was partly allowed, instructing a re-computation of ALP and fresh assessment. Case-Laws Income Tax Fri, 10 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192237