https://www.taxtmi.com/caselaws?id=378936 The Tribunal allowed the appeal in favor of the assessee concerning adjustments related to international transactions. Regarding the adjustment for manufacturing operations, the Tribunal directed the Assessing Officer to recompute the arm's length margin by including a previously excluded comparable company. For the adjustment related to management services, the Tribunal ruled in favor of the assessee, emphasizing that the determination of arm's length price should not question the commercial expediency of services. The Tribunal deleted the arm's length price adjustment made by the Transfer Pricing Officer. Other grounds of appeal were not pursued. The decision was pronounced on March 8, 2019. en-us Fri, 08 Mar 2019 00:00:00 +0530 Tue, 23 Apr 2019 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378936 The Tribunal allowed the appeal in favor of the assessee concerning adjustments related to international transactions. Regarding the adjustment for manufacturing operations, the Tribunal directed the Assessing Officer to recompute the arm's length margin by including a previously excluded comparable company. For the adjustment related to management services, the Tribunal ruled in favor of the assessee, emphasizing that the determination of arm's length price should not question the commercial expediency of services. The Tribunal deleted the arm's length price adjustment made by the Transfer Pricing Officer. Other grounds of appeal were not pursued. The decision was pronounced on March 8, 2019. Case-Laws Income Tax Fri, 08 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378936