https://www.taxtmi.com/caselaws?id=361678 The appeal was partly allowed, remitting key issues back to the Transfer Pricing Officer (TPO) for fresh consideration. The Tribunal emphasized the need for a fair opportunity for the assessee to present its case, aligning decisions with previous rulings and requiring proper substantiation of claims. Key decisions included retaining certain comparable companies while excluding others based on functional dissimilarity and directing the treatment of bad and doubtful debts as operating expenses. The TPO was directed to reconsider the rejection of Crystal Voxx Ltd. and limit adjustments to international transactions with associated enterprises. en-us Fri, 08 Jun 2018 00:00:00 +0530 Mon, 11 Jun 2018 19:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361678 The appeal was partly allowed, remitting key issues back to the Transfer Pricing Officer (TPO) for fresh consideration. The Tribunal emphasized the need for a fair opportunity for the assessee to present its case, aligning decisions with previous rulings and requiring proper substantiation of claims. Key decisions included retaining certain comparable companies while excluding others based on functional dissimilarity and directing the treatment of bad and doubtful debts as operating expenses. The TPO was directed to reconsider the rejection of Crystal Voxx Ltd. and limit adjustments to international transactions with associated enterprises. Case-Laws Income Tax Fri, 08 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361678