https://www.taxtmi.com/caselaws?id=361326 The Tribunal allowed the appeal, directing re-characterization of the assessee for transfer pricing, selection of appropriate comparables, and reconsideration of disallowance under Section 40(a)(i) after providing the assessee an opportunity to present evidence. The decision stressed accurate characterization and fair consideration of evidence in transfer pricing and tax deduction issues, overturning the Transfer Pricing Officer's adjustments and the Dispute Resolution Panel's disallowance. en-us Wed, 30 May 2018 00:00:00 +0530 Mon, 04 Jun 2018 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361326 The Tribunal allowed the appeal, directing re-characterization of the assessee for transfer pricing, selection of appropriate comparables, and reconsideration of disallowance under Section 40(a)(i) after providing the assessee an opportunity to present evidence. The decision stressed accurate characterization and fair consideration of evidence in transfer pricing and tax deduction issues, overturning the Transfer Pricing Officer's adjustments and the Dispute Resolution Panel's disallowance. Case-Laws Income Tax Wed, 30 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361326