https://www.taxtmi.com/caselaws?id=277928 The Tribunal allowed the appeal for statistical purposes, directing the Transfer Pricing Officer to include specific comparables in the analysis, mandate risk adjustments, and refrain from making negative working capital adjustments. Additionally, the Assessing Officer was instructed to recompute the deduction under Section 10A based on the exclusion principle. The Tribunal also ordered the recalculation of interest levied under Sections 234B & 234D. en-us Fri, 09 Dec 2016 00:00:00 +0530 Mon, 31 Dec 2018 07:33:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277928 The Tribunal allowed the appeal for statistical purposes, directing the Transfer Pricing Officer to include specific comparables in the analysis, mandate risk adjustments, and refrain from making negative working capital adjustments. Additionally, the Assessing Officer was instructed to recompute the deduction under Section 10A based on the exclusion principle. The Tribunal also ordered the recalculation of interest levied under Sections 234B & 234D. Case-Laws Income Tax Fri, 09 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277928