https://www.taxtmi.com/caselaws?id=345795 The Tribunal allowed the appeal of the assessee, directing the Assessing Officer to include Agrima Consultants International Ltd. and exclude IDC India Ltd. and Empire Industries Ltd. from the list of comparables. The AO was instructed to calculate the average mean of OP/TC percentage, and if within the +/-5% range, no adjustment was necessary. Other issues were deemed academic following the decision on Ground Nos. 4 and 5. en-us Wed, 15 Mar 2017 00:00:00 +0530 Thu, 27 Jul 2017 08:14:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345795 The Tribunal allowed the appeal of the assessee, directing the Assessing Officer to include Agrima Consultants International Ltd. and exclude IDC India Ltd. and Empire Industries Ltd. from the list of comparables. The AO was instructed to calculate the average mean of OP/TC percentage, and if within the +/-5% range, no adjustment was necessary. Other issues were deemed academic following the decision on Ground Nos. 4 and 5. Case-Laws Income Tax Wed, 15 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345795