https://www.taxtmi.com/caselaws?id=297837 Transfer pricing margin accepted under MAP for some related-party transactions was not automatically extended to the remaining non-MAP transactions; the Tribunal held that those transactions required a separate, reasoned examination of the comparable margin. As the first appellate authority had not satisfactorily adjudicated that aspect, the matter was restored for fresh consideration with a direction to pass a speaking order after giving adequate hearing. The assessee succeeded on the issue for statistical purposes. en-us Thu, 06 Feb 2020 00:00:00 +0530 Thu, 21 Oct 2021 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297837 Transfer pricing margin accepted under MAP for some related-party transactions was not automatically extended to the remaining non-MAP transactions; the Tribunal held that those transactions required a separate, reasoned examination of the comparable margin. As the first appellate authority had not satisfactorily adjudicated that aspect, the matter was restored for fresh consideration with a direction to pass a speaking order after giving adequate hearing. The assessee succeeded on the issue for statistical purposes. Case-Laws Income Tax Thu, 06 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297837