https://www.taxtmi.com/caselaws?id=282380 The appeal was allowed for statistical purposes regarding the adjudication of Ground Nos. 10 and 13. The Tribunal directed the AO to grant the benefit of a +/-5% range to the assessee and correct the incorrect computation of Transfer Pricing Adjustment based on the principle of proportionality in benchmarking international transactions with AEs. The decision emphasized consistency with past precedents and judicial discipline. en-us Tue, 31 Oct 2017 00:00:00 +0530 Mon, 05 Aug 2019 20:16:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282380 The appeal was allowed for statistical purposes regarding the adjudication of Ground Nos. 10 and 13. The Tribunal directed the AO to grant the benefit of a +/-5% range to the assessee and correct the incorrect computation of Transfer Pricing Adjustment based on the principle of proportionality in benchmarking international transactions with AEs. The decision emphasized consistency with past precedents and judicial discipline. Case-Laws Income Tax Tue, 31 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282380