https://www.taxtmi.com/caselaws?id=429821 The Tribunal partly allowed the appeal of the assessee, emphasizing adherence to judicial precedents. Specific directions were given for re-adjudication on Transfer Pricing (TP) adjustments related to forex gains, insurance claims, and intra-group services. The Tribunal also addressed non-TP issues concerning gratuity and superannuation fund contributions, and interest income additions, remanding them for further consideration. The importance of providing a fair opportunity for the assessee to present evidence was highlighted throughout the decision. en-us Wed, 02 Nov 2022 00:00:00 +0530 Fri, 04 Nov 2022 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429821 The Tribunal partly allowed the appeal of the assessee, emphasizing adherence to judicial precedents. Specific directions were given for re-adjudication on Transfer Pricing (TP) adjustments related to forex gains, insurance claims, and intra-group services. The Tribunal also addressed non-TP issues concerning gratuity and superannuation fund contributions, and interest income additions, remanding them for further consideration. The importance of providing a fair opportunity for the assessee to present evidence was highlighted throughout the decision. Case-Laws Income Tax Wed, 02 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429821