https://www.taxtmi.com/caselaws?id=277052 The Tribunal partly allowed the appeal, directing a re-evaluation of the Transfer Pricing (TP) adjustment considering underutilization of capacity and other factors. The issue of the difference in Closing Stock Valuation was remanded to the Assessing Officer for further verification. en-us Fri, 08 Jul 2016 00:00:00 +0530 Thu, 22 Nov 2018 21:20:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277052 The Tribunal partly allowed the appeal, directing a re-evaluation of the Transfer Pricing (TP) adjustment considering underutilization of capacity and other factors. The issue of the difference in Closing Stock Valuation was remanded to the Assessing Officer for further verification. Case-Laws Income Tax Fri, 08 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277052