https://www.taxtmi.com/caselaws?id=300077 The Tribunal allowed the assessee's appeal partially by directing the application of the Resale Price Method (RPM) for determining the Arm's Length Price (ALP) for the sale of reagents. The issue of arm's length interest on receivables outstanding from the Associated Enterprise (AE) beyond six months was set aside for fresh examination due to the lack of detailed analysis by the Transfer Pricing Officer (TPO). The revenue's appeal was dismissed, affirming the Tribunal's decisions and directions. en-us Wed, 17 Jul 2019 00:00:00 +0530 Tue, 01 Nov 2022 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300077 The Tribunal allowed the assessee's appeal partially by directing the application of the Resale Price Method (RPM) for determining the Arm's Length Price (ALP) for the sale of reagents. The issue of arm's length interest on receivables outstanding from the Associated Enterprise (AE) beyond six months was set aside for fresh examination due to the lack of detailed analysis by the Transfer Pricing Officer (TPO). The revenue's appeal was dismissed, affirming the Tribunal's decisions and directions. Case-Laws Income Tax Wed, 17 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300077