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    <description>The Tribunal partly allowed the appeal, remitting the issues concerning the selection of comparables and the disallowance of ESOP compensation expenses back to the Assessing Officer and Transfer Pricing Officer for reconsideration and fresh computation in accordance with the law and relevant guidelines. The Tribunal instructed the Assessing Officer to provide the appellant with a sufficient opportunity to present their case.</description>
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      <description>The Tribunal partly allowed the appeal, remitting the issues concerning the selection of comparables and the disallowance of ESOP compensation expenses back to the Assessing Officer and Transfer Pricing Officer for reconsideration and fresh computation in accordance with the law and relevant guidelines. The Tribunal instructed the Assessing Officer to provide the appellant with a sufficient opportunity to present their case.</description>
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