https://www.taxtmi.com/caselaws?id=373471 The Tribunal partly allowed the appeals of the assessee by directing the exclusion of certain comparables, allowing working capital adjustment, and reconsidering issues related to tax credit and interest. The Tribunal stressed the importance of consistency in the approach taken by the AO/TPO in transfer pricing cases. en-us Tue, 01 Jan 2019 00:00:00 +0530 Tue, 13 Sep 2022 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373471 The Tribunal partly allowed the appeals of the assessee by directing the exclusion of certain comparables, allowing working capital adjustment, and reconsidering issues related to tax credit and interest. The Tribunal stressed the importance of consistency in the approach taken by the AO/TPO in transfer pricing cases. Case-Laws Income Tax Tue, 01 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373471