https://www.taxtmi.com/caselaws?id=340878 The Tribunal partly allowed the appeal by directing the exclusion of certain comparables for transfer pricing, remanding the matter to the AO for ALP recomputation and deduction quantification under Section 10A. It addressed working capital adjustment, risk adjustment, and the benefit of the +/- 5% range, providing detailed guidance to the AO. en-us Wed, 22 Mar 2017 00:00:00 +0530 Wed, 29 Mar 2017 07:08:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340878 The Tribunal partly allowed the appeal by directing the exclusion of certain comparables for transfer pricing, remanding the matter to the AO for ALP recomputation and deduction quantification under Section 10A. It addressed working capital adjustment, risk adjustment, and the benefit of the +/- 5% range, providing detailed guidance to the AO. Case-Laws Income Tax Wed, 22 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340878