https://www.taxtmi.com/caselaws?id=194700 The High Court directed the Transfer Pricing Officer to reconsider the appropriate method, comparables, and tested party for transfer pricing analysis for AY 2009-2010. The Court emphasized the need for independent findings and instructed the TPO to address the appellant's argument regarding the treatment of Foreign/Associated Enterprises as a tested party. As the matter was remitted for further consideration, the Court found no need to adjudicate on the legal question, partially allowing the appeal for reevaluation by the TPO. en-us Wed, 31 Aug 2016 00:00:00 +0530 Wed, 20 Sep 2017 07:34:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194700 The High Court directed the Transfer Pricing Officer to reconsider the appropriate method, comparables, and tested party for transfer pricing analysis for AY 2009-2010. The Court emphasized the need for independent findings and instructed the TPO to address the appellant's argument regarding the treatment of Foreign/Associated Enterprises as a tested party. As the matter was remitted for further consideration, the Court found no need to adjudicate on the legal question, partially allowing the appeal for reevaluation by the TPO. Case-Laws Income Tax Wed, 31 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194700