https://www.taxtmi.com/caselaws?id=255355 The appeal is partly allowed, with specific directions to the AO/TPO to recompute the ALP of the international transactions under both segments, considering the Tribunal's findings and directions on the selection/rejection of comparables and the allowance of risk/working capital adjustments. The issue of interest under Section 234B is left open for future determination based on the final assessed income. en-us Wed, 07 Jan 2015 00:00:00 +0530 Fri, 05 Aug 2022 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255355 The appeal is partly allowed, with specific directions to the AO/TPO to recompute the ALP of the international transactions under both segments, considering the Tribunal's findings and directions on the selection/rejection of comparables and the allowance of risk/working capital adjustments. The issue of interest under Section 234B is left open for future determination based on the final assessed income. Case-Laws Income Tax Wed, 07 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255355