https://www.taxtmi.com/caselaws?id=393327 The Tribunal partially allowed the Assessee's appeal by directing the Transfer Pricing Officer to apply the Comparable Uncontrolled Price method for determining the Arm's Length Price, reconsider the aggregation of transactions, and allow the provision for warranty as a deduction. Additionally, the Tribunal instructed the Assessing Officer to delete the addition made to the book profits concerning the provision for warranty. en-us Fri, 06 Mar 2020 00:00:00 +0530 Thu, 12 Mar 2020 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393327 The Tribunal partially allowed the Assessee's appeal by directing the Transfer Pricing Officer to apply the Comparable Uncontrolled Price method for determining the Arm's Length Price, reconsider the aggregation of transactions, and allow the provision for warranty as a deduction. Additionally, the Tribunal instructed the Assessing Officer to delete the addition made to the book profits concerning the provision for warranty. Case-Laws Income Tax Fri, 06 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393327