https://www.taxtmi.com/caselaws?id=240339 The appeal was partly allowed for statistical purposes, directing the Assessing Officer/TPO to compute the arms length price afresh in conformity with the Tribunal's observations. The final assessment order added Rs.10,12,67,762/- as a transfer pricing adjustment. The Tribunal excluded certain comparables selected by the TPO and rejected the assessee's selected comparables. The claim of deduction under Section 10A was dismissed for not being raised before the DRP. The issue of interest under Section 234B was not adjudicated due to the direction for fresh computation of ALP. en-us Fri, 22 Nov 2013 00:00:00 +0530 Sun, 01 Dec 2013 20:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240339 The appeal was partly allowed for statistical purposes, directing the Assessing Officer/TPO to compute the arms length price afresh in conformity with the Tribunal's observations. The final assessment order added Rs.10,12,67,762/- as a transfer pricing adjustment. The Tribunal excluded certain comparables selected by the TPO and rejected the assessee's selected comparables. The claim of deduction under Section 10A was dismissed for not being raised before the DRP. The issue of interest under Section 234B was not adjudicated due to the direction for fresh computation of ALP. Case-Laws Income Tax Fri, 22 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240339