https://www.taxtmi.com/caselaws?id=357968 The appeals were partly allowed, with significant issues remanded back to the Transfer Pricing Officer (TPO) for re-examination, particularly regarding the exclusion of certain comparable companies and the computation of working capital adjustments. The Tribunal provided clear directives on the treatment of club membership fees, provision for replacement guarantee, and lease rental payments, ensuring adherence to judicial precedents and statutory provisions. en-us Fri, 02 Feb 2018 00:00:00 +0530 Tue, 03 Apr 2018 06:57:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357968 The appeals were partly allowed, with significant issues remanded back to the Transfer Pricing Officer (TPO) for re-examination, particularly regarding the exclusion of certain comparable companies and the computation of working capital adjustments. The Tribunal provided clear directives on the treatment of club membership fees, provision for replacement guarantee, and lease rental payments, ensuring adherence to judicial precedents and statutory provisions. Case-Laws Income Tax Fri, 02 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357968