https://www.taxtmi.com/caselaws?id=460861 Transfer pricing adjustments must be confined to international transactions with associated enterprises, rather than applied to total entity turnover that includes unrelated-party transactions. Comparable margins therefore apply only to associated-enterprise transactions, requiring recomputation on that basis. Printers functioning as computer peripherals form part of the computer system and qualify for depreciation at the higher rate applicable to computers. The transfer pricing adjustment was restricted to associated-enterprise transactions, and the depreciation claim for printers was accepted. en-us Wed, 20 Mar 2019 00:00:00 +0530 Tue, 25 Feb 2025 20:00:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460861 Transfer pricing adjustments must be confined to international transactions with associated enterprises, rather than applied to total entity turnover that includes unrelated-party transactions. Comparable margins therefore apply only to associated-enterprise transactions, requiring recomputation on that basis. Printers functioning as computer peripherals form part of the computer system and qualify for depreciation at the higher rate applicable to computers. The transfer pricing adjustment was restricted to associated-enterprise transactions, and the depreciation claim for printers was accepted. Case-Laws Income Tax Wed, 20 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460861