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    <description>The Tribunal remanded the issue of determining the Arm&#039;s Length Price (ALP) for administrative and business support services provided by the Associated Enterprise to the Transfer Pricing Officer (TPO) for fresh consideration. The Tribunal directed the assessee to provide substantial evidence to establish the ALP in line with judicial pronouncements, setting aside the previous decision and allowing the appeal for statistical purposes.</description>
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      <description>The Tribunal remanded the issue of determining the Arm&#039;s Length Price (ALP) for administrative and business support services provided by the Associated Enterprise to the Transfer Pricing Officer (TPO) for fresh consideration. The Tribunal directed the assessee to provide substantial evidence to establish the ALP in line with judicial pronouncements, setting aside the previous decision and allowing the appeal for statistical purposes.</description>
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