https://www.taxtmi.com/caselaws?id=435706 The Tribunal allowed the appeal for statistical purposes, directing the TPO/AO to recompute the arm's length price of the international transaction pertaining to the purchase of capital goods by considering the second valuation report submitted by the assessee and to benchmark the transaction on an aggregate basis. The Tribunal also directed the exclusion of freight and insurance costs from the purchase cost of the fixed assets. en-us Mon, 12 Dec 2022 00:00:00 +0530 Fri, 24 Mar 2023 09:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435706 The Tribunal allowed the appeal for statistical purposes, directing the TPO/AO to recompute the arm's length price of the international transaction pertaining to the purchase of capital goods by considering the second valuation report submitted by the assessee and to benchmark the transaction on an aggregate basis. The Tribunal also directed the exclusion of freight and insurance costs from the purchase cost of the fixed assets. Case-Laws Income Tax Mon, 12 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435706