https://www.taxtmi.com/caselaws?id=278061 The Tribunal admitted additional evidence crucial for determining the Arms Length Price (ALP) and remitted the matter back to the Assessing Officer for a fresh decision, ensuring natural justice. The Assessing Officer was directed to redecide the issue of interest under section 234D of the Income Tax Act in conjunction with the transfer pricing issue. The appeal was allowed for statistical purposes, emphasizing the importance of fair assessment procedures and compliance with legal principles. en-us Tue, 10 Jul 2012 00:00:00 +0530 Mon, 07 Jan 2019 11:40:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278061 The Tribunal admitted additional evidence crucial for determining the Arms Length Price (ALP) and remitted the matter back to the Assessing Officer for a fresh decision, ensuring natural justice. The Assessing Officer was directed to redecide the issue of interest under section 234D of the Income Tax Act in conjunction with the transfer pricing issue. The appeal was allowed for statistical purposes, emphasizing the importance of fair assessment procedures and compliance with legal principles. Case-Laws Income Tax Tue, 10 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278061