https://www.taxtmi.com/caselaws?id=349532 The Tribunal partly allowed the appeal, excluding certain comparables for benchmarking international transactions and upholding the addition of the rent equalisation reserve to book profits. The issues of penalty proceedings and interest charges were considered premature and consequential, respectively. The appeal was disposed of with specific directions for reassessment based on the Tribunal's findings. en-us Fri, 13 Oct 2017 00:00:00 +0530 Mon, 16 Oct 2017 09:18:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349532 The Tribunal partly allowed the appeal, excluding certain comparables for benchmarking international transactions and upholding the addition of the rent equalisation reserve to book profits. The issues of penalty proceedings and interest charges were considered premature and consequential, respectively. The appeal was disposed of with specific directions for reassessment based on the Tribunal's findings. Case-Laws Income Tax Fri, 13 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349532