https://www.taxtmi.com/caselaws?id=377095 The tribunal partly allowed the appeal, directing the exclusion of certain comparables for arm's length price adjustment, verification of related party transactions, and treating software license expenditure as revenue. The tribunal also instructed the correct computation of operating margins, rejected the risk adjustment claim, deemed interest levies as consequential, and dismissed premature penalty proceedings initiation. en-us Tue, 19 Mar 2019 00:00:00 +0530 Wed, 20 Mar 2019 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377095 The tribunal partly allowed the appeal, directing the exclusion of certain comparables for arm's length price adjustment, verification of related party transactions, and treating software license expenditure as revenue. The tribunal also instructed the correct computation of operating margins, rejected the risk adjustment claim, deemed interest levies as consequential, and dismissed premature penalty proceedings initiation. Case-Laws Income Tax Tue, 19 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377095