https://www.taxtmi.com/caselaws?id=328924 The Tribunal partly allowed both the Revenue's appeal and the assessee's cross-appeal for Assessment Year 2010-11 for statistical purposes. Various issues were remanded for reconsideration and verification by the TPO/Assessing Officer, including the selection of comparables, TP adjustments at the enterprise level, margin computation, under-utilization of capacity adjustment, ALP computation variations, set off of carry forward losses, interest charges under Sections 234B and 234D, and treatment of foreign exchange gain as operating revenue. en-us Fri, 06 Nov 2015 00:00:00 +0530 Sat, 18 Jun 2016 08:39:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328924 The Tribunal partly allowed both the Revenue's appeal and the assessee's cross-appeal for Assessment Year 2010-11 for statistical purposes. Various issues were remanded for reconsideration and verification by the TPO/Assessing Officer, including the selection of comparables, TP adjustments at the enterprise level, margin computation, under-utilization of capacity adjustment, ALP computation variations, set off of carry forward losses, interest charges under Sections 234B and 234D, and treatment of foreign exchange gain as operating revenue. Case-Laws Income Tax Fri, 06 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328924