https://www.taxtmi.com/caselaws?id=353154 The Tribunal partly allowed the assessee's appeal challenging transfer pricing adjustments related to international transactions with Associated Enterprises (AEs). It directed the acceptance of the aggregation approach for benchmarking and comparison with external comparables, emphasizing the need for consistency. The Tribunal also addressed issues such as inappropriate comparison methodologies, Profit Level Indicators, disallowances under various sections, and penalty proceedings, providing specific directions for each issue raised. en-us Mon, 21 Aug 2017 00:00:00 +0530 Thu, 28 Dec 2017 11:28:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353154 The Tribunal partly allowed the assessee's appeal challenging transfer pricing adjustments related to international transactions with Associated Enterprises (AEs). It directed the acceptance of the aggregation approach for benchmarking and comparison with external comparables, emphasizing the need for consistency. The Tribunal also addressed issues such as inappropriate comparison methodologies, Profit Level Indicators, disallowances under various sections, and penalty proceedings, providing specific directions for each issue raised. Case-Laws Income Tax Mon, 21 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353154