https://www.taxtmi.com/caselaws?id=347356 The Tribunal allowed the appeal for statistical purposes, directing the AO/TPO to reconsider the case, considering the appellant's initial operational challenges, capacity utilization adjustments, and proper comparability analysis. The Tribunal stressed the importance of a fair assessment in determining the arm's length price and the necessity of taking into account the appellant's unique circumstances. en-us Mon, 28 Aug 2017 00:00:00 +0530 Fri, 01 Sep 2017 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347356 The Tribunal allowed the appeal for statistical purposes, directing the AO/TPO to reconsider the case, considering the appellant's initial operational challenges, capacity utilization adjustments, and proper comparability analysis. The Tribunal stressed the importance of a fair assessment in determining the arm's length price and the necessity of taking into account the appellant's unique circumstances. Case-Laws Income Tax Mon, 28 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347356