2024 (9) TMI 1703

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....e For the Respondent :  Mr. P.J. Pardiwalla, Sr. Advocate with Mr.Nishant Thakker and Ms.Megna Bansal i/b PDS Legal ORDER P.C.: 1. After having heard both the sides we proceed to admit the appeal as it involves substantial questions of law. It is admitted on the reframed questions of law which read as under: "(1) Whether on the facts and in the circumstances of the case a....

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....mended with effect from 1.10.2009? (4) Whether on the facts and in the circumstances of the case and in law the Hon'ble Tribunal was justified in holding that Transfer Pricing adjustment is to be made only with reference to sales related to the import of components and spares procured from Associated Enterprises and not to the entire sales of the manufacturing segment of the Assessee?....