https://www.taxtmi.com/caselaws?id=363169 The Court upheld the Tribunal's decision regarding royalty payments to associated enterprises, emphasizing the need for proper assessment methods and rejecting the TPO's determination of NIL Arm's Length Price. Additionally, the Court supported the Tribunal's treatment of Trading and Manufacturing segments as integrated for determining the Arm's Length Price, citing consistency with previous rulings. The Court dismissed the Revenue's appeal, stating that mere dissatisfaction with the Tribunal's findings does not warrant invoking Section 260-A, as no substantial question of law emerged, leading to the appeal being deemed devoid of merit. en-us Thu, 28 Jun 2018 00:00:00 +0530 Mon, 09 Jul 2018 08:25:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363169 The Court upheld the Tribunal's decision regarding royalty payments to associated enterprises, emphasizing the need for proper assessment methods and rejecting the TPO's determination of NIL Arm's Length Price. Additionally, the Court supported the Tribunal's treatment of Trading and Manufacturing segments as integrated for determining the Arm's Length Price, citing consistency with previous rulings. The Court dismissed the Revenue's appeal, stating that mere dissatisfaction with the Tribunal's findings does not warrant invoking Section 260-A, as no substantial question of law emerged, leading to the appeal being deemed devoid of merit. Case-Laws Income Tax Thu, 28 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363169