https://www.taxtmi.com/caselaws?id=306101 The appeal was filed against the assessment order for A.Y. 2006-07 involving transfer pricing issues. The appellant challenged the adjustment to the transfer price, selection of comparable companies, application of filters, inclusion of third-party sales, and the amended proviso to sec.92C(2). The DRP's order lacked reasoning, leading to setting aside the AO's order for fresh consideration after allowing the assessee to be heard. No decision on the merits was reached, and the appeal was partly allowed for statistical purposes. Other non-transfer pricing issues, including software expenses, deduction claims, and interest computations, were not adjudicated due to the primary focus on transfer pricing matters. en-us Thu, 03 Nov 2016 00:00:00 +0530 Tue, 10 Jan 2023 21:17:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306101 The appeal was filed against the assessment order for A.Y. 2006-07 involving transfer pricing issues. The appellant challenged the adjustment to the transfer price, selection of comparable companies, application of filters, inclusion of third-party sales, and the amended proviso to sec.92C(2). The DRP's order lacked reasoning, leading to setting aside the AO's order for fresh consideration after allowing the assessee to be heard. No decision on the merits was reached, and the appeal was partly allowed for statistical purposes. Other non-transfer pricing issues, including software expenses, deduction claims, and interest computations, were not adjudicated due to the primary focus on transfer pricing matters. Case-Laws Income Tax Thu, 03 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306101