https://www.taxtmi.com/caselaws?id=366677 The Tribunal remitted the determination of the Arm's Length Price (ALP) for business support services, technical support services, and royalty payments back to the Transfer Pricing Officer (TPO) for reconsideration. The TPO was instructed to review the evidence provided by the assessee, consider the aggregation approach consistently, and provide detailed justifications for any deviations from established practices. The appeal was partly allowed for statistical purposes, with general grounds dismissed. en-us Tue, 04 Sep 2018 00:00:00 +0530 Sat, 08 Sep 2018 08:09:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366677 The Tribunal remitted the determination of the Arm's Length Price (ALP) for business support services, technical support services, and royalty payments back to the Transfer Pricing Officer (TPO) for reconsideration. The TPO was instructed to review the evidence provided by the assessee, consider the aggregation approach consistently, and provide detailed justifications for any deviations from established practices. The appeal was partly allowed for statistical purposes, with general grounds dismissed. Case-Laws Income Tax Tue, 04 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366677