https://www.taxtmi.com/caselaws?id=190884 The Tribunal partly allowed the appeal, directing the Assessing Officer to reassess certain comparables and the risk adjustment claim. The Tribunal stressed the importance of a thorough and justified approach in determining comparability and risk adjustments. Specific directions were given regarding the inclusion/exclusion of certain companies and the need for a more comprehensive risk analysis. The issue of interest under Section 234A and Section 234B was not extensively addressed as it was not pressed by the assessee. en-us Fri, 30 Oct 2015 00:00:00 +0530 Wed, 08 Mar 2017 07:46:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190884 The Tribunal partly allowed the appeal, directing the Assessing Officer to reassess certain comparables and the risk adjustment claim. The Tribunal stressed the importance of a thorough and justified approach in determining comparability and risk adjustments. Specific directions were given regarding the inclusion/exclusion of certain companies and the need for a more comprehensive risk analysis. The issue of interest under Section 234A and Section 234B was not extensively addressed as it was not pressed by the assessee. Case-Laws Income Tax Fri, 30 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190884