https://www.taxtmi.com/caselaws?id=351855 The Tribunal set aside the order on the transfer pricing adjustment issue and remitted the matter for a fresh determination. The appeal was partly allowed for statistical purposes, with the assessee granted a reasonable opportunity to be heard in the fresh proceedings. The exclusions of the companies by the DRP based on the Wages to sale ratio filter were upheld unless specific expenses were properly accounted for, leading to the inclusion of one company in the list of comparables. en-us Thu, 30 Nov 2017 00:00:00 +0530 Sat, 02 Dec 2017 10:11:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351855 The Tribunal set aside the order on the transfer pricing adjustment issue and remitted the matter for a fresh determination. The appeal was partly allowed for statistical purposes, with the assessee granted a reasonable opportunity to be heard in the fresh proceedings. The exclusions of the companies by the DRP based on the Wages to sale ratio filter were upheld unless specific expenses were properly accounted for, leading to the inclusion of one company in the list of comparables. Case-Laws Income Tax Thu, 30 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351855