In the result, the appeal of the assessee is dismissed
Bench: Ms. Astha Chandra & Shree Dr. Dipak P. Ripote
transfer pricing adjustment of Rs.7,36,97,574/- which were allowed by the Ld. CIT(A) relying on his decision in preceding AY 2015-16 in assessee’s own case involving the identical issues in respect of export of parts and component-service spares and export of parts and components – global sourcing and payment of corporate guarantee fees. Before