https://www.taxtmi.com/caselaws?id=357919 The Tribunal partly allowed the appeal of the assessee, directing the Assessing Officer to reconsider certain issues. The Tribunal accepted the exclusion of specific comparable companies due to various factors such as employee cost ratio, turnover, brand value, and profitability impact. The Tribunal also directed the computation of working capital adjusted operating margins based on OECD guidelines. Issues deemed academic did not require separate adjudication, and the proposal to levy penalties and interest was rejected. en-us Wed, 07 Feb 2018 00:00:00 +0530 Sat, 31 Mar 2018 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357919 The Tribunal partly allowed the appeal of the assessee, directing the Assessing Officer to reconsider certain issues. The Tribunal accepted the exclusion of specific comparable companies due to various factors such as employee cost ratio, turnover, brand value, and profitability impact. The Tribunal also directed the computation of working capital adjusted operating margins based on OECD guidelines. Issues deemed academic did not require separate adjudication, and the proposal to levy penalties and interest was rejected. Case-Laws Income Tax Wed, 07 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357919