https://www.taxtmi.com/caselaws?id=284298 The Tribunal's judgment focused on transfer pricing issues, specifically the selection and rejection of comparables, computation of Arm's Length Price (ALP), and treatment of specific expenditures and foreign exchange fluctuations. The Tribunal directed the Tax Authorities to recompute the ALP based on revised comparables and provided guidelines on expenditure exclusion/inclusion from export turnover. Both the assessee's and revenue's appeals were partly allowed, indicating a balanced resolution of the disputes. en-us Fri, 14 Jul 2017 00:00:00 +0530 Mon, 11 Nov 2019 15:38:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284298 The Tribunal's judgment focused on transfer pricing issues, specifically the selection and rejection of comparables, computation of Arm's Length Price (ALP), and treatment of specific expenditures and foreign exchange fluctuations. The Tribunal directed the Tax Authorities to recompute the ALP based on revised comparables and provided guidelines on expenditure exclusion/inclusion from export turnover. Both the assessee's and revenue's appeals were partly allowed, indicating a balanced resolution of the disputes. Case-Laws Income Tax Fri, 14 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284298