https://www.taxtmi.com/caselaws?id=344773 The Tribunal partly allowed the appeals by rejecting the use of the Berry Ratio and confirming the Resale Price Method (RPM) as the Most Appropriate Method (MAM) for determining the Arm's Length Price (ALP) in international transactions. The issue of disallowance of provisions for warranty expenses was remitted back to the Assessing Officer for verification based on historical data. The disallowance of delayed payments of Employees' contribution to PF and ESI was allowed by the Tribunal, citing a High Court judgment, subject to verification by the AO. en-us Wed, 26 Apr 2017 00:00:00 +0530 Tue, 27 Jun 2017 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344773 The Tribunal partly allowed the appeals by rejecting the use of the Berry Ratio and confirming the Resale Price Method (RPM) as the Most Appropriate Method (MAM) for determining the Arm's Length Price (ALP) in international transactions. The issue of disallowance of provisions for warranty expenses was remitted back to the Assessing Officer for verification based on historical data. The disallowance of delayed payments of Employees' contribution to PF and ESI was allowed by the Tribunal, citing a High Court judgment, subject to verification by the AO. Case-Laws Income Tax Wed, 26 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344773