https://www.taxtmi.com/caselaws?id=362135 The Tribunal dismissed the Revenue's appeals for both assessment years, upholding the CIT(A)'s decisions to delete the upward adjustments in transfer pricing. The Tribunal emphasized the importance of consistency, proper comparability analysis, and necessary adjustments to account for differences in financial and market conditions. en-us Fri, 15 Jun 2018 00:00:00 +0530 Wed, 20 Jun 2018 11:31:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362135 The Tribunal dismissed the Revenue's appeals for both assessment years, upholding the CIT(A)'s decisions to delete the upward adjustments in transfer pricing. The Tribunal emphasized the importance of consistency, proper comparability analysis, and necessary adjustments to account for differences in financial and market conditions. Case-Laws Income Tax Fri, 15 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362135