https://www.taxtmi.com/caselaws?id=294053 The appeal involved transfer pricing adjustments under the Income-tax Act, 1961, related to international transactions with Associated Enterprises (AEs) in Information Technology Enabled Services (ITeS). The Tribunal allowed the appeal partly, remitting several issues to the Transfer Pricing Officer (TPO) for fresh consideration. It emphasized the importance of consistent application of filters and comparability criteria for determining the Arm's Length Price (ALP). The Tribunal's decision was pronounced on January 31, 2019. en-us Thu, 31 Jan 2019 00:00:00 +0530 Thu, 18 Mar 2021 09:30:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294053 The appeal involved transfer pricing adjustments under the Income-tax Act, 1961, related to international transactions with Associated Enterprises (AEs) in Information Technology Enabled Services (ITeS). The Tribunal allowed the appeal partly, remitting several issues to the Transfer Pricing Officer (TPO) for fresh consideration. It emphasized the importance of consistent application of filters and comparability criteria for determining the Arm's Length Price (ALP). The Tribunal's decision was pronounced on January 31, 2019. Case-Laws Income Tax Thu, 31 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294053