https://www.taxtmi.com/caselaws?id=409194 The appeal was partly allowed. The Tribunal directed the Transfer Pricing Officer to use the current year's data for transfer pricing adjustments, re-examine the claim of higher personnel costs, and proportionate any adjustments to the value of controlled transactions. The issue of disallowance of doubtful debts was remanded back to the Assessing Officer for fresh consideration. Other grounds were dismissed or deemed consequential. en-us Tue, 08 Jun 2021 00:00:00 +0530 Fri, 02 Jul 2021 08:57:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409194 The appeal was partly allowed. The Tribunal directed the Transfer Pricing Officer to use the current year's data for transfer pricing adjustments, re-examine the claim of higher personnel costs, and proportionate any adjustments to the value of controlled transactions. The issue of disallowance of doubtful debts was remanded back to the Assessing Officer for fresh consideration. Other grounds were dismissed or deemed consequential. Case-Laws Income Tax Tue, 08 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409194