https://www.taxtmi.com/caselaws?id=293733 The appeals were allowed for statistical purposes, with multiple issues remitted back to the AO/TPO for fresh adjudication. The Tribunal directed re-examination of transfer pricing adjustments in AMP and consultancy expenses, capitalization of consultancy expenses related to the manufacturing unit, determination of ALP for consultancy and training expenses, and capacity utilization adjustments, adhering to relevant legal precedents. en-us Mon, 19 Mar 2018 00:00:00 +0530 Wed, 13 Nov 2024 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293733 The appeals were allowed for statistical purposes, with multiple issues remitted back to the AO/TPO for fresh adjudication. The Tribunal directed re-examination of transfer pricing adjustments in AMP and consultancy expenses, capitalization of consultancy expenses related to the manufacturing unit, determination of ALP for consultancy and training expenses, and capacity utilization adjustments, adhering to relevant legal precedents. Case-Laws Income Tax Mon, 19 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293733