https://www.taxtmi.com/caselaws?id=379674 The Tribunal partly allowed the appeals for AY 2012-13 and AY 2013-14, directing the AO/TPO to recompute the ALP of international transactions by including/excluding specified comparables. Emphasizing consistency in comparable selection and activity characterization, the Tribunal rejected new filters and risk adjustments, stating no TP adjustment would be needed if ALP fell within +/- 5% of the mean margin of final comparables. en-us Wed, 27 Feb 2019 00:00:00 +0530 Mon, 06 May 2019 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379674 The Tribunal partly allowed the appeals for AY 2012-13 and AY 2013-14, directing the AO/TPO to recompute the ALP of international transactions by including/excluding specified comparables. Emphasizing consistency in comparable selection and activity characterization, the Tribunal rejected new filters and risk adjustments, stating no TP adjustment would be needed if ALP fell within +/- 5% of the mean margin of final comparables. Case-Laws Income Tax Wed, 27 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379674