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    <description>The tribunal partly allowed the appeal, directing the Assessing Officer/TPO to recompute the Arm&#039;s Length Price (ALP) by excluding certain comparables and including others as per tribunal&#039;s directions. The interest under Section 234B was upheld but instructed to be recomputed in accordance with the tribunal&#039;s order.</description>
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      <description>The tribunal partly allowed the appeal, directing the Assessing Officer/TPO to recompute the Arm&#039;s Length Price (ALP) by excluding certain comparables and including others as per tribunal&#039;s directions. The interest under Section 234B was upheld but instructed to be recomputed in accordance with the tribunal&#039;s order.</description>
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