https://www.taxtmi.com/caselaws?id=250292 The tribunal allowed the appeal for statistical purposes, directing reassessment of Transfer Pricing (TP) adjustments, credit for Tax Deducted at Source (TDS) and Minimum Alternate Tax (MAT), and the levy of interest. The judgment stressed the need to include functionally similar comparables in TP analysis and ensure accurate credit calculations in tax assessments. en-us Thu, 31 Jul 2014 00:00:00 +0530 Fri, 08 Aug 2014 07:56:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250292 The tribunal allowed the appeal for statistical purposes, directing reassessment of Transfer Pricing (TP) adjustments, credit for Tax Deducted at Source (TDS) and Minimum Alternate Tax (MAT), and the levy of interest. The judgment stressed the need to include functionally similar comparables in TP analysis and ensure accurate credit calculations in tax assessments. Case-Laws Income Tax Thu, 31 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250292