https://www.taxtmi.com/caselaws?id=284303 The Tribunal partly allowed the assessee's appeal by excluding certain companies from the comparability analysis, remanding Infobeans Technologies Ltd for reconsideration, and determining that no separate adjustment for interest on receivables is necessary if working capital adjustment is already considered. The Tribunal also directed the application of the Related Party Transaction (RTP) filter at 15% and provided for consequential relief regarding the levying of interest under sections 234B, 234C, and 234D of the Income Tax Act. en-us Tue, 20 Nov 2018 00:00:00 +0530 Mon, 11 Nov 2019 15:38:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284303 The Tribunal partly allowed the assessee's appeal by excluding certain companies from the comparability analysis, remanding Infobeans Technologies Ltd for reconsideration, and determining that no separate adjustment for interest on receivables is necessary if working capital adjustment is already considered. The Tribunal also directed the application of the Related Party Transaction (RTP) filter at 15% and provided for consequential relief regarding the levying of interest under sections 234B, 234C, and 234D of the Income Tax Act. Case-Laws Income Tax Tue, 20 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284303