https://www.taxtmi.com/caselaws?id=395831 The Tribunal allowed the appeal, directing the AO/TPO to collect data on capacity utilization from comparable companies to compute the capacity underutilization adjustment. The decision emphasizes the necessity of accurate adjustments for fair transfer pricing assessments, in line with Indian transfer pricing regulations, OECD Guidelines, and US transfer pricing regulations. The case was remanded for the adjustment computation following precedents supporting capacity underutilization adjustments. en-us Fri, 05 Jun 2020 00:00:00 +0530 Wed, 10 Jun 2020 09:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395831 The Tribunal allowed the appeal, directing the AO/TPO to collect data on capacity utilization from comparable companies to compute the capacity underutilization adjustment. The decision emphasizes the necessity of accurate adjustments for fair transfer pricing assessments, in line with Indian transfer pricing regulations, OECD Guidelines, and US transfer pricing regulations. The case was remanded for the adjustment computation following precedents supporting capacity underutilization adjustments. Case-Laws Income Tax Fri, 05 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395831