https://www.taxtmi.com/caselaws?id=384159 The Tribunal allowed the appeal, finding the aggregation approach for benchmarking international transactions appropriate and rejecting the transfer pricing adjustments. The issue of deduction for previously disallowed expenses was remanded for further consideration, while the initiation of penalty proceedings was deemed premature and dismissed. en-us Wed, 31 Jul 2019 00:00:00 +0530 Tue, 06 Aug 2019 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384159 The Tribunal allowed the appeal, finding the aggregation approach for benchmarking international transactions appropriate and rejecting the transfer pricing adjustments. The issue of deduction for previously disallowed expenses was remanded for further consideration, while the initiation of penalty proceedings was deemed premature and dismissed. Case-Laws Income Tax Wed, 31 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384159