https://www.taxtmi.com/caselaws?id=278561 The Tribunal dismissed the stay petition of the assessee-company concerning an outstanding demand resulting from ALP adjustment in international transactions for assessment year 2014-15. The Tribunal found no prima facie case supporting the restriction of ALP adjustment to transactions with associated enterprises, noted the absence of financial hardship evidence, and rejected arguments against entity-level adjustments under the TNMM method. The petition was dismissed, and the demand for payment was upheld by the Tribunal. en-us Fri, 02 Nov 2018 00:00:00 +0530 Tue, 12 Feb 2019 07:03:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278561 The Tribunal dismissed the stay petition of the assessee-company concerning an outstanding demand resulting from ALP adjustment in international transactions for assessment year 2014-15. The Tribunal found no prima facie case supporting the restriction of ALP adjustment to transactions with associated enterprises, noted the absence of financial hardship evidence, and rejected arguments against entity-level adjustments under the TNMM method. The petition was dismissed, and the demand for payment was upheld by the Tribunal. Case-Laws Income Tax Fri, 02 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278561