https://www.taxtmi.com/caselaws?id=236687 The Tribunal directed the AO/TPO to reconsider internal comparables for benchmarking, rejected the risk adjustment claim due to insufficient data, and upheld the disallowance of adjustments for low capacity utilization. The Tribunal allowed the deduction under section 10A, following the Delhi High Court's decision. The appeals were allowed in part. en-us Wed, 31 Oct 2012 00:00:00 +0530 Fri, 25 Mar 2016 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236687 The Tribunal directed the AO/TPO to reconsider internal comparables for benchmarking, rejected the risk adjustment claim due to insufficient data, and upheld the disallowance of adjustments for low capacity utilization. The Tribunal allowed the deduction under section 10A, following the Delhi High Court's decision. The appeals were allowed in part. Case-Laws Income Tax Wed, 31 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236687