https://www.taxtmi.com/caselaws?id=307751 The Tribunal allowed the appeal, deleting Arm's Length Price (ALP) adjustments for export of finished goods, IT service costs, and technical support service costs. It emphasized consistency, proper application of the Comparable Uncontrolled Price (CUP) method, and evidence of receiving and benefiting from services. The Tribunal directed the Assessing Officer/Transfer Pricing Officer to adhere to prescribed methods under section 92C of the Income Tax Act for ALP determinations. en-us Wed, 10 Oct 2018 00:00:00 +0530 Thu, 04 May 2023 21:19:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307751 The Tribunal allowed the appeal, deleting Arm's Length Price (ALP) adjustments for export of finished goods, IT service costs, and technical support service costs. It emphasized consistency, proper application of the Comparable Uncontrolled Price (CUP) method, and evidence of receiving and benefiting from services. The Tribunal directed the Assessing Officer/Transfer Pricing Officer to adhere to prescribed methods under section 92C of the Income Tax Act for ALP determinations. Case-Laws Income Tax Wed, 10 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307751