https://www.taxtmi.com/caselaws?id=397882 The Tribunal partly allowed the appeal, directing the Transfer Pricing Officer to recompute the arm's length price and consider the alternative claim under Section 10A. It emphasized the need for consistency with past assessments and legal precedents, highlighting the importance of uniformity in tax matters when facts remain consistent across different assessment years. The Tribunal also instructed the Assessing Officer to charge interest under Section 234C based on the returned income, aligning with legal requirements. en-us Wed, 29 Jul 2020 00:00:00 +0530 Tue, 01 Sep 2020 10:27:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397882 The Tribunal partly allowed the appeal, directing the Transfer Pricing Officer to recompute the arm's length price and consider the alternative claim under Section 10A. It emphasized the need for consistency with past assessments and legal precedents, highlighting the importance of uniformity in tax matters when facts remain consistent across different assessment years. The Tribunal also instructed the Assessing Officer to charge interest under Section 234C based on the returned income, aligning with legal requirements. Case-Laws Income Tax Wed, 29 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397882