https://www.taxtmi.com/caselaws?id=362399 The appeal was allowed in part for statistical purposes. The Tribunal directed the exclusion of five companies from the list of comparables for benchmarking international transactions. The issue of disallowance under Section 40(a)(i) was remanded back to the Assessing Officer for fresh consideration. The levy of interest under Section 234B was upheld as mandatory and consequential. en-us Thu, 21 Jun 2018 00:00:00 +0530 Mon, 25 Jun 2018 09:01:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362399 The appeal was allowed in part for statistical purposes. The Tribunal directed the exclusion of five companies from the list of comparables for benchmarking international transactions. The issue of disallowance under Section 40(a)(i) was remanded back to the Assessing Officer for fresh consideration. The levy of interest under Section 234B was upheld as mandatory and consequential. Case-Laws Income Tax Thu, 21 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362399