https://www.taxtmi.com/caselaws?id=408349 The Tribunal dismissed the Revenue's appeal and partly allowed the Cross Objections of the assessee. The decision was based on the lack of justification for rejecting the Resale Price Method (RPM), the importance of consistency in applying the most appropriate method, and the successful reconciliation of prices for goods exported to Associated Enterprises. The judgment emphasized the significance of factual findings and the need for a coherent and substantiated approach in transfer pricing disputes. en-us Fri, 21 May 2021 00:00:00 +0530 Tue, 08 Jun 2021 09:10:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408349 The Tribunal dismissed the Revenue's appeal and partly allowed the Cross Objections of the assessee. The decision was based on the lack of justification for rejecting the Resale Price Method (RPM), the importance of consistency in applying the most appropriate method, and the successful reconciliation of prices for goods exported to Associated Enterprises. The judgment emphasized the significance of factual findings and the need for a coherent and substantiated approach in transfer pricing disputes. Case-Laws Income Tax Fri, 21 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408349