https://www.taxtmi.com/caselaws?id=441740 The Tribunal concluded that once transactions are found to be at arm's length, no further profit attribution is necessary. The appeals by the assessee were allowed, and the orders of the Assessing Officer were set aside. The Tribunal emphasized that proper Transfer Pricing analysis negates the need for additional profit attribution. en-us Mon, 31 Jul 2023 00:00:00 +0530 Wed, 16 Aug 2023 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441740 The Tribunal concluded that once transactions are found to be at arm's length, no further profit attribution is necessary. The appeals by the assessee were allowed, and the orders of the Assessing Officer were set aside. The Tribunal emphasized that proper Transfer Pricing analysis negates the need for additional profit attribution. Case-Laws Income Tax Mon, 31 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441740