https://www.taxtmi.com/caselaws?id=282379 The Tribunal upheld the assessee's aggregation approach in benchmarking international transactions, dismissing the Revenue's appeal. It allowed the incremental provision for warranty and the claim for bad debts, reversing the disallowances made by the DRP and AO. The Tribunal's decision was based on previous rulings and established accounting practices, ultimately favoring the assessee on all contested issues. en-us Fri, 27 Oct 2017 00:00:00 +0530 Mon, 05 Aug 2019 20:16:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282379 The Tribunal upheld the assessee's aggregation approach in benchmarking international transactions, dismissing the Revenue's appeal. It allowed the incremental provision for warranty and the claim for bad debts, reversing the disallowances made by the DRP and AO. The Tribunal's decision was based on previous rulings and established accounting practices, ultimately favoring the assessee on all contested issues. Case-Laws Income Tax Fri, 27 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282379