https://www.taxtmi.com/caselaws?id=304348 The tribunal partly allowed the appeal, directing the Assessing Officer to benchmark the independent international transaction of allowing extra credit using the average cost of total funds available to the assessee. Other issues raised by the assessee were not specifically addressed in the judgment. en-us Thu, 26 Oct 2017 00:00:00 +0530 Thu, 22 Sep 2022 07:38:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304348 The tribunal partly allowed the appeal, directing the Assessing Officer to benchmark the independent international transaction of allowing extra credit using the average cost of total funds available to the assessee. Other issues raised by the assessee were not specifically addressed in the judgment. Case-Laws Income Tax Thu, 26 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304348