https://www.taxtmi.com/caselaws?id=302085 The Tribunal upheld the CIT(A)'s decisions on transfer pricing adjustments related to royalty payments and price variations in export sales. However, it remitted the issues concerning the disallowance of foreign sales commission and lab analysis fees back to the Assessing Officer for further verification and reassessment, emphasizing the need for a detailed examination of the nature of services rendered and the applicability of TDS provisions. en-us Fri, 19 Feb 2016 00:00:00 +0530 Wed, 04 May 2022 20:56:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302085 The Tribunal upheld the CIT(A)'s decisions on transfer pricing adjustments related to royalty payments and price variations in export sales. However, it remitted the issues concerning the disallowance of foreign sales commission and lab analysis fees back to the Assessing Officer for further verification and reassessment, emphasizing the need for a detailed examination of the nature of services rendered and the applicability of TDS provisions. Case-Laws Income Tax Fri, 19 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302085