https://www.taxtmi.com/caselaws?id=398226 The Tribunal allowed the appeal for statistical purposes, directing the matter to the AO/TPO for reevaluation based on the Mutual Agreement Procedure (MAP) resolution and previous DRP orders. The protective adjustment related to business restructuring for the assessment year 2013-14 was the focal point, with the Tribunal emphasizing a fair assessment in accordance with the law and facts. The Tribunal's decision centered on ensuring a thorough reconsideration of the issue based on the MAP resolution, ultimately allowing the appeal. en-us Tue, 08 Sep 2020 00:00:00 +0530 Wed, 09 Sep 2020 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398226 The Tribunal allowed the appeal for statistical purposes, directing the matter to the AO/TPO for reevaluation based on the Mutual Agreement Procedure (MAP) resolution and previous DRP orders. The protective adjustment related to business restructuring for the assessment year 2013-14 was the focal point, with the Tribunal emphasizing a fair assessment in accordance with the law and facts. The Tribunal's decision centered on ensuring a thorough reconsideration of the issue based on the MAP resolution, ultimately allowing the appeal. Case-Laws Income Tax Tue, 08 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398226