https://www.taxtmi.com/caselaws?id=770467 Transfer pricing adjustments for intra-group services and sales margin were deleted because identical issues had been consistently accepted in earlier years on the same facts, and the prescribed transfer pricing methods were not properly applied. The rule of consistency was treated as controlling, and the associated enterprise service and sales margin additions were set aside. Foreign exchange loss, leave encashment, and incorrect income computation issues required factual verification, so those matters were remitted to the Assessing Officer for examination and decision in accordance with law after giving the assessee an opportunity to substantiate its claims. en-us Wed, 22 Jan 2025 00:00:00 +0530 Mon, 12 May 2025 09:01:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770467 Transfer pricing adjustments for intra-group services and sales margin were deleted because identical issues had been consistently accepted in earlier years on the same facts, and the prescribed transfer pricing methods were not properly applied. The rule of consistency was treated as controlling, and the associated enterprise service and sales margin additions were set aside. Foreign exchange loss, leave encashment, and incorrect income computation issues required factual verification, so those matters were remitted to the Assessing Officer for examination and decision in accordance with law after giving the assessee an opportunity to substantiate its claims. Case-Laws Income Tax Wed, 22 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770467