https://www.taxtmi.com/caselaws?id=352540 The Tribunal found in favor of the taxpayer, CSR Technology (India) Private Limited, in challenging the transfer pricing adjustment of INR 2,82,48,956/- by the authorities. The Tribunal held that the authorities erred in ignoring the business model and segmental results, emphasizing the importance of considering segmental results for transfer pricing analysis. The case was remanded for a fresh analysis by the Transfer Pricing Officer, directing a focus on segmental data rather than entity-level margins. en-us Thu, 14 Dec 2017 00:00:00 +0530 Mon, 08 Jun 2026 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352540 The Tribunal found in favor of the taxpayer, CSR Technology (India) Private Limited, in challenging the transfer pricing adjustment of INR 2,82,48,956/- by the authorities. The Tribunal held that the authorities erred in ignoring the business model and segmental results, emphasizing the importance of considering segmental results for transfer pricing analysis. The case was remanded for a fresh analysis by the Transfer Pricing Officer, directing a focus on segmental data rather than entity-level margins. Case-Laws Income Tax Thu, 14 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352540