https://www.taxtmi.com/caselaws?id=262310 The appeal was partly allowed with directions to re-compute the Arm's Length Price (ALP) by excluding certain comparables for Transfer Pricing Adjustment. The deduction under Section 10A was allowed as the undertaking was found to have continued in the same form post-change in ownership. Interest under Sections 234B and 234D was deemed consequential by the Tribunal. en-us Fri, 31 Jul 2015 00:00:00 +0530 Fri, 07 Aug 2015 06:37:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262310 The appeal was partly allowed with directions to re-compute the Arm's Length Price (ALP) by excluding certain comparables for Transfer Pricing Adjustment. The deduction under Section 10A was allowed as the undertaking was found to have continued in the same form post-change in ownership. Interest under Sections 234B and 234D was deemed consequential by the Tribunal. Case-Laws Income Tax Fri, 31 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262310