https://www.taxtmi.com/caselaws?id=399530 The Tribunal partly allowed the appeal in a transfer pricing dispute involving adjustments to the arm's length price of trading segments and management services fees. The Tribunal emphasized the use of internal comparables for determining the arm's length price and overturned adjustments made by the Dispute Resolution Panel. Additionally, the Tribunal allowed the depreciation claim on goodwill, directed the AO to verify the set-off of business losses and unabsorbed depreciation, and instructed the AO to grant credit for advance tax and TDS after proper verification. en-us Mon, 27 Jul 2020 00:00:00 +0530 Tue, 13 Oct 2020 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399530 The Tribunal partly allowed the appeal in a transfer pricing dispute involving adjustments to the arm's length price of trading segments and management services fees. The Tribunal emphasized the use of internal comparables for determining the arm's length price and overturned adjustments made by the Dispute Resolution Panel. Additionally, the Tribunal allowed the depreciation claim on goodwill, directed the AO to verify the set-off of business losses and unabsorbed depreciation, and instructed the AO to grant credit for advance tax and TDS after proper verification. Case-Laws Income Tax Mon, 27 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399530