https://www.taxtmi.com/caselaws?id=266974 The Tribunal partially allowed the case concerning transfer pricing adjustments, remanding specific issues to the Transfer Pricing Officer (TPO) for further review. The inclusion of Goldstone Technologies as a comparable was upheld, while FCS Software and Lanco Global Systems were remanded for reconsideration. The Tribunal denied the risk adjustment claim due to insufficient evidence. The judgment primarily focused on transfer pricing matters, with the addition of Rent Equalisation Reserve in the book profits under section 115JB of the Act not explicitly addressed. en-us Wed, 23 Sep 2015 00:00:00 +0530 Wed, 28 Oct 2015 06:32:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266974 The Tribunal partially allowed the case concerning transfer pricing adjustments, remanding specific issues to the Transfer Pricing Officer (TPO) for further review. The inclusion of Goldstone Technologies as a comparable was upheld, while FCS Software and Lanco Global Systems were remanded for reconsideration. The Tribunal denied the risk adjustment claim due to insufficient evidence. The judgment primarily focused on transfer pricing matters, with the addition of Rent Equalisation Reserve in the book profits under section 115JB of the Act not explicitly addressed. Case-Laws Income Tax Wed, 23 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266974