https://www.taxtmi.com/highlights?id=77273 TP adjustment - goods Exported to the Associated Enterprises (AE) - The Tribunal sided with the assessee, noting the principle of consistency should apply, as similar methodologies were accepted in previous years. They directed the deletion of the transfer pricing adjustment, emphasizing that the profitability of AEs in initial operational stages in new markets can justifiably be lower. en-us Thu, 09 May 2024 10:55:14 +0530 Thu, 09 May 2024 10:55:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=77273 TP adjustment - goods Exported to the Associated Enterprises (AE) - The Tribunal sided with the assessee, noting the principle of consistency should apply, as similar methodologies were accepted in previous years. They directed the deletion of the transfer pricing adjustment, emphasizing that the profitability of AEs in initial operational stages in new markets can justifiably be lower. Highlights Income Tax Thu, 09 May 2024 10:55:14 +0530 https://www.taxtmi.com/highlights?id=77273