https://www.taxtmi.com/caselaws?id=255718 The Tribunal partly allowed the assessee's appeal, directing fresh analysis on transfer pricing comparables and software license expenses. The matter of interest income mismatch was remanded for reconciliation. The initiation of penalty proceedings was deemed premature. The department's appeal challenging ITES comparables, loss-making comparables, and working capital adjustment was dismissed, affirming the DRP's decision. en-us Fri, 16 Jan 2015 00:00:00 +0530 Sun, 03 May 2015 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255718 The Tribunal partly allowed the assessee's appeal, directing fresh analysis on transfer pricing comparables and software license expenses. The matter of interest income mismatch was remanded for reconciliation. The initiation of penalty proceedings was deemed premature. The department's appeal challenging ITES comparables, loss-making comparables, and working capital adjustment was dismissed, affirming the DRP's decision. Case-Laws Income Tax Fri, 16 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255718