https://www.taxtmi.com/caselaws?id=791117 Additional evidence and revised segmental accounts were accepted because they were materially relevant to transfer pricing benchmarking and the existing record was incomplete. The Assessing Officer/Transfer Pricing Officer was directed to verify afresh the allocation of expenses, the revised segmental report, and the availability of an internal comparable uncontrolled price for books purchased from the associated enterprise, after granting the assessee a proper opportunity of hearing. The matter was thus restored for fresh examination of the arm's length price, with relief given on the transfer pricing grounds. en-us Wed, 29 Apr 2026 00:00:00 +0530 Wed, 06 May 2026 08:32:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791117 Additional evidence and revised segmental accounts were accepted because they were materially relevant to transfer pricing benchmarking and the existing record was incomplete. The Assessing Officer/Transfer Pricing Officer was directed to verify afresh the allocation of expenses, the revised segmental report, and the availability of an internal comparable uncontrolled price for books purchased from the associated enterprise, after granting the assessee a proper opportunity of hearing. The matter was thus restored for fresh examination of the arm's length price, with relief given on the transfer pricing grounds. Case-Laws Income Tax Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791117