https://www.taxtmi.com/caselaws?id=361337 The appeal was allowed for statistical purposes, with directions for the Transfer Pricing Officer (TPO) and Dispute Resolution Panel (DRP) to reconsider various issues. The Tribunal highlighted the importance of proper analysis in selecting comparables, making working capital adjustments, and calculating operating margins. The TPO was instructed to adequately consider the appellant's evidence and submissions, particularly in areas such as transfer pricing adjustments, selection of comparable companies, and disallowance of royalty payments and provisions for bad debts. en-us Thu, 31 May 2018 00:00:00 +0530 Tue, 05 Jun 2018 18:19:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361337 The appeal was allowed for statistical purposes, with directions for the Transfer Pricing Officer (TPO) and Dispute Resolution Panel (DRP) to reconsider various issues. The Tribunal highlighted the importance of proper analysis in selecting comparables, making working capital adjustments, and calculating operating margins. The TPO was instructed to adequately consider the appellant's evidence and submissions, particularly in areas such as transfer pricing adjustments, selection of comparable companies, and disallowance of royalty payments and provisions for bad debts. Case-Laws Income Tax Thu, 31 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361337