https://www.taxtmi.com/caselaws?id=364727 The Tribunal upheld the inclusion of M/s. Dolphin Medical Services Ltd. as a comparable entity for determining the Arms Length Price (ALP) in a transaction between the Respondent-Assessee and its parent Associated Enterprises. The Tribunal also ruled in favor of the assessee's entitlement to benefit under section 10B of the Income Tax Act on interest income. Additionally, the Tribunal found that the risk assessment adjustment and the adjustment based on locational advantages were not warranted, as the necessary evidence was provided and no significant differences were found. The judgment addressed these issues based on factual findings and legal interpretations, leading to the dismissal of the appeal on these grounds. en-us Wed, 20 Jun 2018 00:00:00 +0530 Fri, 03 Aug 2018 08:36:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364727 The Tribunal upheld the inclusion of M/s. Dolphin Medical Services Ltd. as a comparable entity for determining the Arms Length Price (ALP) in a transaction between the Respondent-Assessee and its parent Associated Enterprises. The Tribunal also ruled in favor of the assessee's entitlement to benefit under section 10B of the Income Tax Act on interest income. Additionally, the Tribunal found that the risk assessment adjustment and the adjustment based on locational advantages were not warranted, as the necessary evidence was provided and no significant differences were found. The judgment addressed these issues based on factual findings and legal interpretations, leading to the dismissal of the appeal on these grounds. Case-Laws Income Tax Wed, 20 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364727