https://www.taxtmi.com/caselaws?id=308271 The appeal was partly allowed with directions to exclude certain comparables and restrict transfer pricing adjustments to Associated Enterprise (AE) transactions. The Tribunal emphasized that the appeal dismissal was due to an unreasonable delay in filing and upheld the Commissioner of Income Tax's order under Section 263 of the Income Tax Act. en-us Mon, 07 Mar 2022 00:00:00 +0530 Mon, 12 Jun 2023 21:13:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308271 The appeal was partly allowed with directions to exclude certain comparables and restrict transfer pricing adjustments to Associated Enterprise (AE) transactions. The Tribunal emphasized that the appeal dismissal was due to an unreasonable delay in filing and upheld the Commissioner of Income Tax's order under Section 263 of the Income Tax Act. Case-Laws Income Tax Mon, 07 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308271