https://www.taxtmi.com/caselaws?id=379966 The Bombay HC dismissed the revenue's appeal on transfer pricing adjustments for both issues. The ITAT's decisions were upheld, affirming the necessity of aggregating AE and non-AE transactions for ALP determination and emphasizing region-specific comparisons. The CIT (A) and ITAT's judgments were found consistent with the Income Tax Act provisions. en-us Wed, 06 Mar 2019 00:00:00 +0530 Thu, 29 Feb 2024 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379966 The Bombay HC dismissed the revenue's appeal on transfer pricing adjustments for both issues. The ITAT's decisions were upheld, affirming the necessity of aggregating AE and non-AE transactions for ALP determination and emphasizing region-specific comparisons. The CIT (A) and ITAT's judgments were found consistent with the Income Tax Act provisions. Case-Laws Income Tax Wed, 06 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379966