https://www.taxtmi.com/caselaws?id=306537 The Tribunal partially allowed the appeals, directing the AO/TPO to re-compute and re-examine various issues based on provided evidence and judicial precedents. The Tribunal emphasized the importance of accurate adjustments and adherence to principles from relevant case law. Key outcomes included directing the adoption of Priya International Limited's margin for the electronics segment only, restricting transfer pricing adjustments to transactions with Associated Enterprises, allowing interest expenditure on delayed statutory payments, approving the working capital adjustment, and remitting the corporate guarantee commission issue back for fresh examination considering advances from the AE. en-us Wed, 04 Aug 2021 00:00:00 +0530 Wed, 08 Feb 2023 07:32:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306537 The Tribunal partially allowed the appeals, directing the AO/TPO to re-compute and re-examine various issues based on provided evidence and judicial precedents. The Tribunal emphasized the importance of accurate adjustments and adherence to principles from relevant case law. Key outcomes included directing the adoption of Priya International Limited's margin for the electronics segment only, restricting transfer pricing adjustments to transactions with Associated Enterprises, allowing interest expenditure on delayed statutory payments, approving the working capital adjustment, and remitting the corporate guarantee commission issue back for fresh examination considering advances from the AE. Case-Laws Income Tax Wed, 04 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306537