https://www.taxtmi.com/caselaws?id=274045 The appeal was partly allowed, with directions to the Transfer Pricing Officer (TPO) to recompute the Profit Level Indicator (PLI) and working capital adjustment. The TPO was instructed to exclude or reconsider certain comparables based on detailed analysis. Emphasis was placed on upholding principles of natural justice, ensuring the assessee is given a fair opportunity during the recomputation process. en-us Thu, 30 Jun 2016 00:00:00 +0530 Thu, 26 Jul 2018 08:50:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274045 The appeal was partly allowed, with directions to the Transfer Pricing Officer (TPO) to recompute the Profit Level Indicator (PLI) and working capital adjustment. The TPO was instructed to exclude or reconsider certain comparables based on detailed analysis. Emphasis was placed on upholding principles of natural justice, ensuring the assessee is given a fair opportunity during the recomputation process. Case-Laws Income Tax Thu, 30 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274045