https://www.taxtmi.com/caselaws?id=306389 The Tribunal remitted the matters regarding the determination of the arm's length price (ALP) of international transactions involving 'Payment of application cost' and 'Payment for intra-group services' back to the Assessing Officer/Transfer Pricing Officer for fresh consideration in both assessment years 2009-10 and 2010-11. The Tribunal emphasized providing the assessee with a reasonable opportunity to be heard and instructed the authorities to determine the ALP in line with the law and compliance with the jurisdictional High Court's decision. en-us Wed, 07 Mar 2018 00:00:00 +0530 Thu, 26 Jan 2023 17:55:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306389 The Tribunal remitted the matters regarding the determination of the arm's length price (ALP) of international transactions involving 'Payment of application cost' and 'Payment for intra-group services' back to the Assessing Officer/Transfer Pricing Officer for fresh consideration in both assessment years 2009-10 and 2010-11. The Tribunal emphasized providing the assessee with a reasonable opportunity to be heard and instructed the authorities to determine the ALP in line with the law and compliance with the jurisdictional High Court's decision. Case-Laws Income Tax Wed, 07 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306389