https://www.taxtmi.com/caselaws?id=364167 The Tribunal set aside the transfer pricing addition and disallowance under Section 40(a)(i) of the Income-tax Act, 1961. The matter was remitted to the Assessing Officer for fresh determination of the Arm's Length Price (ALP) and reassessment of the disallowance, directing the exclusion of certain companies from the comparables list and allowing the assessee to present necessary evidence and agreements. The appeal was allowed for statistical purposes. en-us Thu, 19 Jul 2018 00:00:00 +0530 Thu, 16 Aug 2018 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364167 The Tribunal set aside the transfer pricing addition and disallowance under Section 40(a)(i) of the Income-tax Act, 1961. The matter was remitted to the Assessing Officer for fresh determination of the Arm's Length Price (ALP) and reassessment of the disallowance, directing the exclusion of certain companies from the comparables list and allowing the assessee to present necessary evidence and agreements. The appeal was allowed for statistical purposes. Case-Laws Income Tax Thu, 19 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364167