https://www.taxtmi.com/caselaws?id=306826 The Tribunal partly allowed the assessee's appeal by directing the deletion of the royalty adjustment and remanding the warranty provision issue for verification. The revenue's appeal was dismissed as the Tribunal upheld the combined transaction approach for determining the arm's length price, including royalty payments. en-us Mon, 21 Feb 2022 00:00:00 +0530 Wed, 01 Mar 2023 01:20:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306826 The Tribunal partly allowed the assessee's appeal by directing the deletion of the royalty adjustment and remanding the warranty provision issue for verification. The revenue's appeal was dismissed as the Tribunal upheld the combined transaction approach for determining the arm's length price, including royalty payments. Case-Laws Income Tax Mon, 21 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306826