https://www.taxtmi.com/caselaws?id=431957 The Tribunal partly allowed the appeal by the assessee, remitting various issues back to the AO/TPO for fresh consideration. The Tribunal directed the consideration of adjustments for foreign exchange fluctuations and customs duty against the ALP, restricted transfer pricing adjustments to international transactions with associated enterprises, and ordered a re-computation of operating profit margins based on the MAP resolution under the India-Japan DTAA. en-us Wed, 20 Jul 2022 00:00:00 +0530 Fri, 23 Dec 2022 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431957 The Tribunal partly allowed the appeal by the assessee, remitting various issues back to the AO/TPO for fresh consideration. The Tribunal directed the consideration of adjustments for foreign exchange fluctuations and customs duty against the ALP, restricted transfer pricing adjustments to international transactions with associated enterprises, and ordered a re-computation of operating profit margins based on the MAP resolution under the India-Japan DTAA. Case-Laws Income Tax Wed, 20 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431957