https://www.taxtmi.com/caselaws?id=341030 The appeal was partly allowed by the Tribunal, directing the Assessing Officer to verify and adjust the transfer pricing adjustments. Risk adjustments were allowed for the BSS and AE segments, following a precedent for a 20% risk adjustment. Certain companies were excluded from the final set of comparables due to functional differences and varying profit margins. The Tribunal also directed verification of claims regarding the +/- 5% range and working capital adjustment, with additional instructions for specific issues like the RPT filter for Artefact Project Ltd. en-us Fri, 10 Feb 2017 00:00:00 +0530 Tue, 26 Sep 2017 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341030 The appeal was partly allowed by the Tribunal, directing the Assessing Officer to verify and adjust the transfer pricing adjustments. Risk adjustments were allowed for the BSS and AE segments, following a precedent for a 20% risk adjustment. Certain companies were excluded from the final set of comparables due to functional differences and varying profit margins. The Tribunal also directed verification of claims regarding the +/- 5% range and working capital adjustment, with additional instructions for specific issues like the RPT filter for Artefact Project Ltd. Case-Laws Income Tax Fri, 10 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341030