https://www.taxtmi.com/caselaws?id=178663 The Tribunal partially allowed the appeal, granting relief to the assessee on various grounds. The Tribunal directed the Assessing Officer/TPO to recalculate the Arm's Length Price (ALP) and the assessee's income based on the Tribunal's determinations regarding risk adjustment, selection of comparable companies, and corporate tax issues under section 10A of the Act. The Tribunal emphasized the need for a proper reconsideration of the rejected claims and comparables, ensuring a fair assessment for the assessee, particularly in the software development service sector. en-us Wed, 27 Nov 2013 00:00:00 +0530 Wed, 21 Sep 2016 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178663 The Tribunal partially allowed the appeal, granting relief to the assessee on various grounds. The Tribunal directed the Assessing Officer/TPO to recalculate the Arm's Length Price (ALP) and the assessee's income based on the Tribunal's determinations regarding risk adjustment, selection of comparable companies, and corporate tax issues under section 10A of the Act. The Tribunal emphasized the need for a proper reconsideration of the rejected claims and comparables, ensuring a fair assessment for the assessee, particularly in the software development service sector. Case-Laws Income Tax Wed, 27 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178663