https://www.taxtmi.com/caselaws?id=297568 The appeal was partly allowed, with several issues remanded to the Transfer Pricing Officer (TPO) for fresh examination. The Tribunal emphasized the importance of detailed analysis and consideration of functional profiles, financial data, and risk adjustments for a fair determination of the arm's length price. en-us Wed, 21 Mar 2018 00:00:00 +0530 Fri, 10 Sep 2021 17:34:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297568 The appeal was partly allowed, with several issues remanded to the Transfer Pricing Officer (TPO) for fresh examination. The Tribunal emphasized the importance of detailed analysis and consideration of functional profiles, financial data, and risk adjustments for a fair determination of the arm's length price. Case-Laws Income Tax Wed, 21 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297568