https://www.taxtmi.com/caselaws?id=374724 The Tribunal allowed the appeal in part, directing the Transfer Pricing Officer to recognize the arm's length commission paid to the Singapore Entity at 6% instead of 'Nil'. The Tribunal upheld the principle of consistency in determining the arm's length price and accepted the economic analysis supporting the commission payment. Additionally, certain grounds related to corporate tax issues were dismissed or remanded for further verification by the Assessing Officer. Overall, the appeal was partly allowed for statistical purposes, with specific issues requiring re-adjudication. en-us Fri, 01 Feb 2019 00:00:00 +0530 Wed, 06 Feb 2019 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374724 The Tribunal allowed the appeal in part, directing the Transfer Pricing Officer to recognize the arm's length commission paid to the Singapore Entity at 6% instead of 'Nil'. The Tribunal upheld the principle of consistency in determining the arm's length price and accepted the economic analysis supporting the commission payment. Additionally, certain grounds related to corporate tax issues were dismissed or remanded for further verification by the Assessing Officer. Overall, the appeal was partly allowed for statistical purposes, with specific issues requiring re-adjudication. Case-Laws Income Tax Fri, 01 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374724