https://www.taxtmi.com/caselaws?id=255721 The Tribunal allowed the appeal for statistical purposes, directing the exclusion of certain comparables, reworking the risk adjustment, and re-computing interest charged under sections 234B and 234D of the Act. The Tribunal found in favor of the assessee on issues related to the selection and rejection of comparables, directing their exclusion based on functional dissimilarities and significant intangibles. Adjustments for risk differences were also remanded for fresh consideration, providing the assessee an opportunity to make submissions. en-us Wed, 12 Nov 2014 00:00:00 +0530 Sat, 24 Jan 2015 10:17:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255721 The Tribunal allowed the appeal for statistical purposes, directing the exclusion of certain comparables, reworking the risk adjustment, and re-computing interest charged under sections 234B and 234D of the Act. The Tribunal found in favor of the assessee on issues related to the selection and rejection of comparables, directing their exclusion based on functional dissimilarities and significant intangibles. Adjustments for risk differences were also remanded for fresh consideration, providing the assessee an opportunity to make submissions. Case-Laws Income Tax Wed, 12 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255721