https://www.taxtmi.com/caselaws?id=360389 The Tribunal allowed the appeals for assessment years 2008-09 and 2009-10 for statistical purposes. It directed the Assessing Officer (AO) and Transfer Pricing Officer (TPO) to reevaluate the adjustments for unutilized capacity costs and determine the Arm's Length Price (ALP) for royalty payments, considering the additional evidence submitted by the assessee. The Tribunal granted the assessee the opportunity to raise any remaining grounds before the Tribunal if necessary. en-us Mon, 14 May 2018 00:00:00 +0530 Wed, 16 May 2018 06:45:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360389 The Tribunal allowed the appeals for assessment years 2008-09 and 2009-10 for statistical purposes. It directed the Assessing Officer (AO) and Transfer Pricing Officer (TPO) to reevaluate the adjustments for unutilized capacity costs and determine the Arm's Length Price (ALP) for royalty payments, considering the additional evidence submitted by the assessee. The Tribunal granted the assessee the opportunity to raise any remaining grounds before the Tribunal if necessary. Case-Laws Income Tax Mon, 14 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360389