https://www.taxtmi.com/caselaws?id=216202 The Tribunal partly allowed the appeal, directing adjustments and verifications on various issues. The Transfer Pricing Adjustment was recalculated to Rs. 9,08,99,241/- after excluding certain comparables and considering specific adjustments. The Tribunal upheld the addition under Section 50C for Short-Term Capital Gain based on stamp duty value. Regarding the addition to Book Profits under Section 115JB, the litigation provision issue was dismissed, and the provision for variable pay was remitted for fresh consideration. The Tribunal instructed the AO to grant appropriate TDS credit after verifying relevant certificates. en-us Wed, 25 Jul 2012 00:00:00 +0530 Fri, 31 Aug 2012 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216202 The Tribunal partly allowed the appeal, directing adjustments and verifications on various issues. The Transfer Pricing Adjustment was recalculated to Rs. 9,08,99,241/- after excluding certain comparables and considering specific adjustments. The Tribunal upheld the addition under Section 50C for Short-Term Capital Gain based on stamp duty value. Regarding the addition to Book Profits under Section 115JB, the litigation provision issue was dismissed, and the provision for variable pay was remitted for fresh consideration. The Tribunal instructed the AO to grant appropriate TDS credit after verifying relevant certificates. Case-Laws Income Tax Wed, 25 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216202