https://www.taxtmi.com/caselaws?id=277175 The Tribunal upheld the CIT(A)'s decision to delete the addition of Rs. 1,02,91,000 on account of the adjustment of Arm's length price of the international transaction on payment of royalty by Sakata Inx (India) to its Associate Enterprises. The Tribunal found that the benefits derived by the assessee justified the royalty payment, dismissing the Revenue's appeal and supporting the view that the CUP Method application was not justifiable. en-us Fri, 14 Nov 2014 00:00:00 +0530 Wed, 28 Nov 2018 06:33:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277175 The Tribunal upheld the CIT(A)'s decision to delete the addition of Rs. 1,02,91,000 on account of the adjustment of Arm's length price of the international transaction on payment of royalty by Sakata Inx (India) to its Associate Enterprises. The Tribunal found that the benefits derived by the assessee justified the royalty payment, dismissing the Revenue's appeal and supporting the view that the CUP Method application was not justifiable. Case-Laws Income Tax Fri, 14 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277175