https://www.taxtmi.com/caselaws?id=310281 The Tribunal set aside the Assessing Officer's order regarding the Arm's Length Price (ALP) determination and remanded the case to the Transfer Pricing Officer (TPO) for reconsideration. The TPO was instructed to evaluate the evidence provided by the assessee and determine the ALP in accordance with the law, ensuring that the services rendered by the associated enterprises (AEs) are not disputed. The assessee was permitted to submit a transfer pricing study for each international transaction separately if necessary. The appeal was allowed for statistical purposes, and the issues related to interest under sections 234B and 234D were deemed consequential. en-us Wed, 11 Apr 2018 00:00:00 +0530 Mon, 16 Oct 2023 18:55:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310281 The Tribunal set aside the Assessing Officer's order regarding the Arm's Length Price (ALP) determination and remanded the case to the Transfer Pricing Officer (TPO) for reconsideration. The TPO was instructed to evaluate the evidence provided by the assessee and determine the ALP in accordance with the law, ensuring that the services rendered by the associated enterprises (AEs) are not disputed. The assessee was permitted to submit a transfer pricing study for each international transaction separately if necessary. The appeal was allowed for statistical purposes, and the issues related to interest under sections 234B and 234D were deemed consequential. Case-Laws Income Tax Wed, 11 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310281