https://www.taxtmi.com/caselaws?id=191902 The appeal filed by the assessee was partly allowed. The Tribunal directed the deletion of specific disallowances and adjustments, including disallowance of indirect expenditure for increasing share capital and disallowance under sections 14A and 10A. In the transfer pricing analysis, the Tribunal made adjustments, included certain comparables, and excluded others. The Tribunal also instructed the AO/TPO to make appropriate working capital adjustments and consider the statutory adjustment of +/- 5%. en-us Fri, 10 Oct 2014 00:00:00 +0530 Tue, 02 May 2017 08:44:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191902 The appeal filed by the assessee was partly allowed. The Tribunal directed the deletion of specific disallowances and adjustments, including disallowance of indirect expenditure for increasing share capital and disallowance under sections 14A and 10A. In the transfer pricing analysis, the Tribunal made adjustments, included certain comparables, and excluded others. The Tribunal also instructed the AO/TPO to make appropriate working capital adjustments and consider the statutory adjustment of +/- 5%. Case-Laws Income Tax Fri, 10 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191902