https://www.taxtmi.com/caselaws?id=377845 The Tribunal partly allowed the appeal, directing the exclusion of certain companies from the final set of comparables and granting a working capital adjustment, resulting in the deletion of the entire transfer pricing adjustment made by the tax authorities concerning international transactions for software maintenance and support services provided to Associated Enterprises. The Tribunal did not address penalty proceedings under section 271(1)(c) or the levying of interest under sections 234B and 234C, deeming them premature or consequential. en-us Tue, 02 Apr 2019 00:00:00 +0530 Wed, 03 Apr 2019 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377845 The Tribunal partly allowed the appeal, directing the exclusion of certain companies from the final set of comparables and granting a working capital adjustment, resulting in the deletion of the entire transfer pricing adjustment made by the tax authorities concerning international transactions for software maintenance and support services provided to Associated Enterprises. The Tribunal did not address penalty proceedings under section 271(1)(c) or the levying of interest under sections 234B and 234C, deeming them premature or consequential. Case-Laws Income Tax Tue, 02 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377845