https://www.taxtmi.com/caselaws?id=404117 The Tribunal partially allowed the appeal, directing the Transfer Pricing Officer to reassess the transfer pricing adjustments using the Cost Plus Method. The issues of advertisement expenditure and warranty provision disallowances were remanded to the Assessing Officer for further verification. However, the disallowance of the provision for sales/advertisement expenses was upheld. en-us Wed, 10 Feb 2021 00:00:00 +0530 Mon, 15 Feb 2021 21:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404117 The Tribunal partially allowed the appeal, directing the Transfer Pricing Officer to reassess the transfer pricing adjustments using the Cost Plus Method. The issues of advertisement expenditure and warranty provision disallowances were remanded to the Assessing Officer for further verification. However, the disallowance of the provision for sales/advertisement expenses was upheld. Case-Laws Income Tax Wed, 10 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404117