https://www.taxtmi.com/caselaws?id=282378 The Tribunal upheld the Dispute Resolution Panel's decision to aggregate international transactions for transfer pricing analysis, citing the interlinked nature of transactions and accepted the assessee's approach. The Tribunal allowed the deduction for incremental provision for warranty expenses, following a precedent and recognizing it as a contingent liability. Appeals on prior period expenses and deposits written off were dismissed as the assessee did not press these grounds. The decision highlighted the significance of considering business strategy and transaction interlinkages in transfer pricing matters. en-us Wed, 20 Sep 2017 00:00:00 +0530 Thu, 04 Aug 2022 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282378 The Tribunal upheld the Dispute Resolution Panel's decision to aggregate international transactions for transfer pricing analysis, citing the interlinked nature of transactions and accepted the assessee's approach. The Tribunal allowed the deduction for incremental provision for warranty expenses, following a precedent and recognizing it as a contingent liability. Appeals on prior period expenses and deposits written off were dismissed as the assessee did not press these grounds. The decision highlighted the significance of considering business strategy and transaction interlinkages in transfer pricing matters. Case-Laws Income Tax Wed, 20 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282378