https://www.taxtmi.com/caselaws?id=285228 The Tribunal set aside the AO's decision on both Transfer Pricing (TP) adjustments. For the reimbursement of technical fees, the Tribunal remanded the issue back to the AO/TPO for fresh examination based on additional evidence and the assessee's TP study. Regarding the import of men's wear from an Associated Enterprise, the Tribunal directed a fresh examination using the Resale Price Method (RPM) as the appropriate benchmarking method. The appeal was treated as allowed for statistical purposes, and both issues were remanded for further review by the AO/TPO in line with the Tribunal's directives. en-us Fri, 15 Mar 2019 00:00:00 +0530 Fri, 03 Jan 2020 10:06:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285228 The Tribunal set aside the AO's decision on both Transfer Pricing (TP) adjustments. For the reimbursement of technical fees, the Tribunal remanded the issue back to the AO/TPO for fresh examination based on additional evidence and the assessee's TP study. Regarding the import of men's wear from an Associated Enterprise, the Tribunal directed a fresh examination using the Resale Price Method (RPM) as the appropriate benchmarking method. The appeal was treated as allowed for statistical purposes, and both issues were remanded for further review by the AO/TPO in line with the Tribunal's directives. Case-Laws Income Tax Fri, 15 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285228