https://www.taxtmi.com/caselaws?id=278028 The Tribunal upheld the transfer pricing adjustment for medical information and business support services, citing no error in determining the arm's length price. It agreed with the use of single year data over multiple years for ALP determination, excluded certain companies as comparables due to differences, denied a risk adjustment for a low-risk-bearing contract service provider, rejected a working capital adjustment, and upheld the levy of interest under Sections 234B and 234C. The Tribunal condoned the delay in filing the appeal, allowing it to proceed for hearing on merits. en-us Wed, 11 Apr 2018 00:00:00 +0530 Sat, 05 Jan 2019 06:21:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278028 The Tribunal upheld the transfer pricing adjustment for medical information and business support services, citing no error in determining the arm's length price. It agreed with the use of single year data over multiple years for ALP determination, excluded certain companies as comparables due to differences, denied a risk adjustment for a low-risk-bearing contract service provider, rejected a working capital adjustment, and upheld the levy of interest under Sections 234B and 234C. The Tribunal condoned the delay in filing the appeal, allowing it to proceed for hearing on merits. Case-Laws Income Tax Wed, 11 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278028