https://www.taxtmi.com/caselaws?id=344374 The Tribunal partly allowed the appeals of both the assessee and the revenue in a transfer pricing case. It found a 0% related party transaction (RPT) filter impractical and applied a 15% tolerance range. The Tribunal excluded certain comparables due to specific reasons and directed re-examination of issues by the Transfer Pricing Officer (TPO)/Assessing Officer (AO) for some companies. The Tribunal also clarified the proviso to Section 92CA(2) as a tolerance range. The decision was pronounced on June 5, 2017. en-us Mon, 05 Jun 2017 00:00:00 +0530 Fri, 16 Jun 2017 09:03:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344374 The Tribunal partly allowed the appeals of both the assessee and the revenue in a transfer pricing case. It found a 0% related party transaction (RPT) filter impractical and applied a 15% tolerance range. The Tribunal excluded certain comparables due to specific reasons and directed re-examination of issues by the Transfer Pricing Officer (TPO)/Assessing Officer (AO) for some companies. The Tribunal also clarified the proviso to Section 92CA(2) as a tolerance range. The decision was pronounced on June 5, 2017. Case-Laws Income Tax Mon, 05 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344374