https://www.taxtmi.com/caselaws?id=278019 The Tribunal partly allowed the appeal, directing the Transfer Pricing Officer (TPO) and Assessing Officer (AO) to rework the Arm's Length Price (ALP), correct errors in section 10A deductions, and review market risk and depreciation adjustments. The decision stressed consistency, adherence to legal precedents, and detailed examination of specific claims, with directions to exclude certain companies as comparables and uphold the rejection of project-specific costs under section 40(a) of the Act. en-us Thu, 22 Sep 2016 00:00:00 +0530 Sat, 05 Jan 2019 06:21:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278019 The Tribunal partly allowed the appeal, directing the Transfer Pricing Officer (TPO) and Assessing Officer (AO) to rework the Arm's Length Price (ALP), correct errors in section 10A deductions, and review market risk and depreciation adjustments. The decision stressed consistency, adherence to legal precedents, and detailed examination of specific claims, with directions to exclude certain companies as comparables and uphold the rejection of project-specific costs under section 40(a) of the Act. Case-Laws Income Tax Thu, 22 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278019