https://www.taxtmi.com/caselaws?id=353589 The appeal was partly allowed for statistical purposes. The Tribunal directed the Transfer Pricing Officer/Appellate Officer to reconsider the inclusion of certain comparables following the guidelines laid down by the Delhi High Court, rectify the double counting of ESOP expenses, and treat foreign exchange fluctuation gain/loss as an operating item. en-us Wed, 03 Jan 2018 00:00:00 +0530 Mon, 08 Jan 2018 09:44:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353589 The appeal was partly allowed for statistical purposes. The Tribunal directed the Transfer Pricing Officer/Appellate Officer to reconsider the inclusion of certain comparables following the guidelines laid down by the Delhi High Court, rectify the double counting of ESOP expenses, and treat foreign exchange fluctuation gain/loss as an operating item. Case-Laws Income Tax Wed, 03 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353589