https://www.taxtmi.com/caselaws?id=252940 The Tribunal allowed the appeal, directing the exclusion of MOIAPL from comparables, resulting in no transfer pricing adjustment. Penalty proceedings under Section 271(1)(c) were not addressed due to the transfer pricing decision. The appeal was allowed, and the order was pronounced on 04-07-2014. en-us Fri, 04 Jul 2014 00:00:00 +0530 Sat, 08 Nov 2014 06:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252940 The Tribunal allowed the appeal, directing the exclusion of MOIAPL from comparables, resulting in no transfer pricing adjustment. Penalty proceedings under Section 271(1)(c) were not addressed due to the transfer pricing decision. The appeal was allowed, and the order was pronounced on 04-07-2014. Case-Laws Income Tax Fri, 04 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252940