https://www.taxtmi.com/highlights?id=100838 Rectification in transfer pricing proceedings was required where the assessee claimed that an international transaction had been wrongly allocated between segments and sought corrected segmental financials; the matter was remitted for verification and fresh decision after hearing. Comparable margins, as well as working capital and risk adjustments, were also restored for examination by the AO/TPO, with no merits adjudicated and all surviving transfer pricing grounds sent back for fresh adjudication. en-us Wed, 17 Jun 2026 08:19:55 +0530 Wed, 17 Jun 2026 08:19:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=100838 Rectification in transfer pricing proceedings was required where the assessee claimed that an international transaction had been wrongly allocated between segments and sought corrected segmental financials; the matter was remitted for verification and fresh decision after hearing. Comparable margins, as well as working capital and risk adjustments, were also restored for examination by the AO/TPO, with no merits adjudicated and all surviving transfer pricing grounds sent back for fresh adjudication. Highlights Income Tax Wed, 17 Jun 2026 08:19:55 +0530 https://www.taxtmi.com/highlights?id=100838