https://www.taxtmi.com/caselaws?id=255669 The Tribunal partly allowed the appeal for statistical purposes, directing the Transfer Pricing Officer (TPO) to re-examine certain issues and comparables. The decisions were in line with the findings for the previous assessment year, with specific directions given for adjustments and considerations in the transfer pricing assessment. The Tribunal dismissed some grounds such as risk adjustment and computational errors, maintaining consistency with previous decisions. The addition of Fringe Benefit Tax for computing book profit was upheld, and certain companies were included/excluded as comparables based on detailed analysis and directions for reevaluation. en-us Fri, 14 Nov 2014 00:00:00 +0530 Fri, 23 Jan 2015 06:32:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255669 The Tribunal partly allowed the appeal for statistical purposes, directing the Transfer Pricing Officer (TPO) to re-examine certain issues and comparables. The decisions were in line with the findings for the previous assessment year, with specific directions given for adjustments and considerations in the transfer pricing assessment. The Tribunal dismissed some grounds such as risk adjustment and computational errors, maintaining consistency with previous decisions. The addition of Fringe Benefit Tax for computing book profit was upheld, and certain companies were included/excluded as comparables based on detailed analysis and directions for reevaluation. Case-Laws Income Tax Fri, 14 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255669