https://www.taxtmi.com/caselaws?id=272588 The tribunal allowed the appeal, deleting the adjustments made by the TPO and CIT(A). Emphasizing the importance of considering business realities, the tribunal ruled in favor of the assessee regarding adjustments for geographical differences and selling and distribution expenses. Additionally, the tribunal upheld the assessee's argument against incorrect price comparisons by the TPO and restricted adjustments to not exceed the combined profit of the assessee and its associated enterprise. en-us Mon, 14 Dec 2015 00:00:00 +0530 Wed, 09 May 2018 08:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272588 The tribunal allowed the appeal, deleting the adjustments made by the TPO and CIT(A). Emphasizing the importance of considering business realities, the tribunal ruled in favor of the assessee regarding adjustments for geographical differences and selling and distribution expenses. Additionally, the tribunal upheld the assessee's argument against incorrect price comparisons by the TPO and restricted adjustments to not exceed the combined profit of the assessee and its associated enterprise. Case-Laws Income Tax Mon, 14 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272588