https://www.taxtmi.com/caselaws?id=359951 The appeal was partly allowed for statistical purposes, with various issues remitted back to the Ld. AO/TPO for re-evaluation and necessary adjustments as per the tribunal's directions. The tribunal stressed the importance of the assessee providing essential details to substantiate its claims. Key issues included transfer pricing adjustments, rejection of certain comparable companies, consideration of correct operating margins, treatment of loss on sale of fixed assets, risk adjustment, and compliance with the +/-5% tolerance range. The tribunal directed lower authorities to adhere to the law while determining the Arm's Length Price. en-us Fri, 04 May 2018 00:00:00 +0530 Fri, 20 Jul 2018 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359951 The appeal was partly allowed for statistical purposes, with various issues remitted back to the Ld. AO/TPO for re-evaluation and necessary adjustments as per the tribunal's directions. The tribunal stressed the importance of the assessee providing essential details to substantiate its claims. Key issues included transfer pricing adjustments, rejection of certain comparable companies, consideration of correct operating margins, treatment of loss on sale of fixed assets, risk adjustment, and compliance with the +/-5% tolerance range. The tribunal directed lower authorities to adhere to the law while determining the Arm's Length Price. Case-Laws Income Tax Fri, 04 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359951