https://www.taxtmi.com/caselaws?id=398167 The Tribunal allowed the appeal concerning transfer pricing adjustments on back office support services to Associated Enterprises. The dispute centered on the comparability analysis of selected companies in the Transfer Pricing Study Report. The exclusion of specific concerns with high brand value and turnover led to determining the arm's length price. This exclusion influenced the margins, resulting in the appeal being allowed. The decision underscored the importance of a comprehensive comparability analysis in transfer pricing assessments and the impact of brand value and turnover on determining arm's length prices. en-us Mon, 31 Aug 2020 00:00:00 +0530 Tue, 08 Sep 2020 10:36:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398167 The Tribunal allowed the appeal concerning transfer pricing adjustments on back office support services to Associated Enterprises. The dispute centered on the comparability analysis of selected companies in the Transfer Pricing Study Report. The exclusion of specific concerns with high brand value and turnover led to determining the arm's length price. This exclusion influenced the margins, resulting in the appeal being allowed. The decision underscored the importance of a comprehensive comparability analysis in transfer pricing assessments and the impact of brand value and turnover on determining arm's length prices. Case-Laws Income Tax Mon, 31 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398167