https://www.taxtmi.com/caselaws?id=307101 The Tribunal partly allowed the Revenue's appeal, directing adjustments to the margins of the comparables for customs duty but upheld the CIT(A)'s order regarding the technical services fees. The decision emphasized the importance of following prescribed methods for determining Arm's Length Price (ALP) and appropriate adjustments to comparables' margins in Transfer Pricing (TP) cases. en-us Thu, 19 May 2022 00:00:00 +0530 Fri, 17 Mar 2023 21:47:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307101 The Tribunal partly allowed the Revenue's appeal, directing adjustments to the margins of the comparables for customs duty but upheld the CIT(A)'s order regarding the technical services fees. The decision emphasized the importance of following prescribed methods for determining Arm's Length Price (ALP) and appropriate adjustments to comparables' margins in Transfer Pricing (TP) cases. Case-Laws Income Tax Thu, 19 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307101