https://www.taxtmi.com/caselaws?id=276312 The Tribunal partly allowed the appeal of the assessee, remitting specific grounds for fresh adjudication and deciding others in favor of the assessee. The Tribunal directed detailed and reasoned orders from the authorities after considering evidence and providing an opportunity for a hearing. Key decisions included not segregating distribution activity from Marketing Support Services (MSS) segment, excluding specific comparables under MSS segment, including Empire Industries Limited in the comparables list, and allowing the exclusion of liabilities written back and bad debts recovered from the operating margin. The Tribunal also remitted issues regarding the computation of Arm's Length Price of Management Service Fee (MSF) and modification in the selection of comparables under the manufacturing segment for fresh adjudication. en-us Mon, 30 Oct 2017 00:00:00 +0530 Tue, 06 Nov 2018 07:12:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276312 The Tribunal partly allowed the appeal of the assessee, remitting specific grounds for fresh adjudication and deciding others in favor of the assessee. The Tribunal directed detailed and reasoned orders from the authorities after considering evidence and providing an opportunity for a hearing. Key decisions included not segregating distribution activity from Marketing Support Services (MSS) segment, excluding specific comparables under MSS segment, including Empire Industries Limited in the comparables list, and allowing the exclusion of liabilities written back and bad debts recovered from the operating margin. The Tribunal also remitted issues regarding the computation of Arm's Length Price of Management Service Fee (MSF) and modification in the selection of comparables under the manufacturing segment for fresh adjudication. Case-Laws Income Tax Mon, 30 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276312