https://www.taxtmi.com/caselaws?id=236149 The Tribunal allowed the appeal partly, deleting the addition of Rs. 3.83 crores under Section 92CA(3) as the adjustment was within the safe harbor of +/- 5%. Other issues such as the rejection of a comparable company and applicability of the 5% variation were dismissed as not pressed due to the primary relief granted. The Tribunal directed the AO to verify and re-adjudicate specific grounds related to disallowances under different sections and the set off of accumulated losses and depreciation allowance. en-us Tue, 23 Jul 2013 00:00:00 +0530 Fri, 01 Apr 2016 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236149 The Tribunal allowed the appeal partly, deleting the addition of Rs. 3.83 crores under Section 92CA(3) as the adjustment was within the safe harbor of +/- 5%. Other issues such as the rejection of a comparable company and applicability of the 5% variation were dismissed as not pressed due to the primary relief granted. The Tribunal directed the AO to verify and re-adjudicate specific grounds related to disallowances under different sections and the set off of accumulated losses and depreciation allowance. Case-Laws Income Tax Tue, 23 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236149