https://www.taxtmi.com/caselaws?id=469178 Transfer pricing adjustment based on entity-level benchmarking was questioned because the assessee's segmental results and expense allocation basis were already on record. The material suggested the lower authorities had not fully appreciated those segmental details, and the methodology used in the relevant year had been accepted in later years. On that basis, the matter was restored to the Assessing Officer/Transfer Pricing Officer for fresh examination of the segmental results and recomputation in accordance with law; the transfer pricing grounds were not finally decided on merits. en-us Fri, 13 Apr 2018 00:00:00 +0530 Mon, 08 Jun 2026 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469178 Transfer pricing adjustment based on entity-level benchmarking was questioned because the assessee's segmental results and expense allocation basis were already on record. The material suggested the lower authorities had not fully appreciated those segmental details, and the methodology used in the relevant year had been accepted in later years. On that basis, the matter was restored to the Assessing Officer/Transfer Pricing Officer for fresh examination of the segmental results and recomputation in accordance with law; the transfer pricing grounds were not finally decided on merits. Case-Laws Income Tax Fri, 13 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469178