https://www.taxtmi.com/caselaws?id=286784 The Tribunal partly allowed the appeal, remitting the upward adjustment issue back for recalculation, while dismissing the downward adjustment on commission paid to Associate Enterprises. The Transfer Pricing Officer's recommendation for an upward adjustment on international transactions with AEs was upheld using the Comparable Uncontrolled Pricing Method, requiring recalculation with negative differences. The Tribunal supported the zero Arms Length Price adjustment for commission paid to AEs due to lack of evidence of services rendered. en-us Wed, 16 Nov 2016 00:00:00 +0530 Mon, 19 Jul 2021 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286784 The Tribunal partly allowed the appeal, remitting the upward adjustment issue back for recalculation, while dismissing the downward adjustment on commission paid to Associate Enterprises. The Transfer Pricing Officer's recommendation for an upward adjustment on international transactions with AEs was upheld using the Comparable Uncontrolled Pricing Method, requiring recalculation with negative differences. The Tribunal supported the zero Arms Length Price adjustment for commission paid to AEs due to lack of evidence of services rendered. Case-Laws Income Tax Wed, 16 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286784