https://www.taxtmi.com/caselaws?id=281836 The Tribunal partly allowed the appeal, remanding several issues back to the Transfer Pricing Officer (TPO) and Dispute Resolution Panel (DRP) for fresh consideration. The TPO's rejection of transfer pricing documentation was upheld, while the use of multiple year data was not separately addressed. The Tribunal reviewed filters and qualitative criteria applied by the TPO, remanding specific cases for reevaluation. Issues regarding foreign exchange fluctuation, operating margins, risk adjustment, working capital adjustment, interest on outstanding debtors, and charging of interest were also addressed with directions for further examination. The Tribunal upheld the charging of interest under Sections 234B and 234C. en-us Fri, 03 Nov 2017 00:00:00 +0530 Mon, 08 Jul 2019 19:02:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281836 The Tribunal partly allowed the appeal, remanding several issues back to the Transfer Pricing Officer (TPO) and Dispute Resolution Panel (DRP) for fresh consideration. The TPO's rejection of transfer pricing documentation was upheld, while the use of multiple year data was not separately addressed. The Tribunal reviewed filters and qualitative criteria applied by the TPO, remanding specific cases for reevaluation. Issues regarding foreign exchange fluctuation, operating margins, risk adjustment, working capital adjustment, interest on outstanding debtors, and charging of interest were also addressed with directions for further examination. The Tribunal upheld the charging of interest under Sections 234B and 234C. Case-Laws Income Tax Fri, 03 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281836