https://www.taxtmi.com/caselaws?id=278043 The Tribunal ruled in favor of the assessee by excluding dissimilar comparables for Transfer Pricing, allowing the bad debts claim, and upholding royalty payments to Associated Enterprises. However, the Tribunal sided with the Assessing Officer by rejecting the change in the method of accounting. The decision favored the assessee on the comparables and bad debts issues but upheld the FAA's decision on the accounting method change, while also supporting the FAA's stance on royalty payments. en-us Wed, 04 Jan 2017 00:00:00 +0530 Sun, 06 Jan 2019 06:12:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278043 The Tribunal ruled in favor of the assessee by excluding dissimilar comparables for Transfer Pricing, allowing the bad debts claim, and upholding royalty payments to Associated Enterprises. However, the Tribunal sided with the Assessing Officer by rejecting the change in the method of accounting. The decision favored the assessee on the comparables and bad debts issues but upheld the FAA's decision on the accounting method change, while also supporting the FAA's stance on royalty payments. Case-Laws Income Tax Wed, 04 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278043