https://www.taxtmi.com/caselaws?id=296196 The High Court dismissed the appeal filed by the Revenue concerning royalty payment to associated enterprises and the treatment of trading and manufacturing segments for determining the Arm's Length Price. The Court upheld the Tribunal's decision to confirm the direction of the Dispute Resolution Panel on royalty payment, citing evidence provided by the assessee and previous Tribunal decisions. Additionally, the Court supported the Tribunal's approach of considering trading and manufacturing segments as an integrated transaction for determining the Arm's Length Price based on past orders and the nature of comparable companies. en-us Mon, 27 Aug 2018 00:00:00 +0530 Fri, 23 Jul 2021 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296196 The High Court dismissed the appeal filed by the Revenue concerning royalty payment to associated enterprises and the treatment of trading and manufacturing segments for determining the Arm's Length Price. The Court upheld the Tribunal's decision to confirm the direction of the Dispute Resolution Panel on royalty payment, citing evidence provided by the assessee and previous Tribunal decisions. Additionally, the Court supported the Tribunal's approach of considering trading and manufacturing segments as an integrated transaction for determining the Arm's Length Price based on past orders and the nature of comparable companies. Case-Laws Income Tax Mon, 27 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296196