https://www.taxtmi.com/caselaws?id=352723 The appeal was partly allowed for statistical purposes, with specific directions for the AO/TPO to recompute the margin and allow the disallowances related to TDS and provident fund recoverable write-offs. The Tribunal ruled in favor of the taxpayer regarding the transfer pricing adjustments, exclusion of certain comparables, and the treatment of write-offs as bad debts or trading losses. The issues of violation of principles of natural justice, assessment of a non-existing amalgamating entity, prejudicial directions by the DRP, initiation of penalty proceedings, and levy of consequential interest were either considered general or premature and did not require specific adjudication. en-us Tue, 28 Nov 2017 00:00:00 +0530 Wed, 20 Dec 2017 08:45:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352723 The appeal was partly allowed for statistical purposes, with specific directions for the AO/TPO to recompute the margin and allow the disallowances related to TDS and provident fund recoverable write-offs. The Tribunal ruled in favor of the taxpayer regarding the transfer pricing adjustments, exclusion of certain comparables, and the treatment of write-offs as bad debts or trading losses. The issues of violation of principles of natural justice, assessment of a non-existing amalgamating entity, prejudicial directions by the DRP, initiation of penalty proceedings, and levy of consequential interest were either considered general or premature and did not require specific adjudication. Case-Laws Income Tax Tue, 28 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352723