https://www.taxtmi.com/caselaws?id=366236 The ITAT allowed the appeal, directing the deletion of additions made by the ACIT. It found errors in confirming transfer pricing adjustments, determining the AE relationship, considering the transaction as international, and computing ALP using the CUP method. The ITAT emphasized the CIT(A) lacks jurisdiction to substitute its satisfaction for the ACIT's regarding international transactions. en-us Tue, 21 Aug 2018 00:00:00 +0530 Fri, 31 Aug 2018 08:28:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366236 The ITAT allowed the appeal, directing the deletion of additions made by the ACIT. It found errors in confirming transfer pricing adjustments, determining the AE relationship, considering the transaction as international, and computing ALP using the CUP method. The ITAT emphasized the CIT(A) lacks jurisdiction to substitute its satisfaction for the ACIT's regarding international transactions. Case-Laws Income Tax Tue, 21 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366236