https://www.taxtmi.com/caselaws?id=307509 The Tribunal allowed the appeal, setting aside the A.O.'s orders on transfer pricing adjustments and disallowances, remanding them for re-examination with specific directions. The Tribunal directed the use of the CUP method for manufacturing segment transfer pricing, examination of applicability of a High Court decision on AMP expenses, and deletion of disallowances regarding warranty provisions and compensated absence from net profits under Section 115JB, in line with previous rulings and judicial precedents. en-us Thu, 05 May 2022 00:00:00 +0530 Tue, 18 Apr 2023 21:28:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307509 The Tribunal allowed the appeal, setting aside the A.O.'s orders on transfer pricing adjustments and disallowances, remanding them for re-examination with specific directions. The Tribunal directed the use of the CUP method for manufacturing segment transfer pricing, examination of applicability of a High Court decision on AMP expenses, and deletion of disallowances regarding warranty provisions and compensated absence from net profits under Section 115JB, in line with previous rulings and judicial precedents. Case-Laws Income Tax Thu, 05 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307509