https://www.taxtmi.com/caselaws?id=389784 The Tribunal partially allowed the appeal, directing the AO to exclude specific comparables and re-compute the arm's length price. The issues of liquidated damages and prior period expenditure were remitted for fresh consideration. The Tribunal did not provide detailed analysis on the levy of interest and initiation of penalty proceedings. en-us Fri, 29 Nov 2019 00:00:00 +0530 Tue, 17 Dec 2019 14:56:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389784 The Tribunal partially allowed the appeal, directing the AO to exclude specific comparables and re-compute the arm's length price. The issues of liquidated damages and prior period expenditure were remitted for fresh consideration. The Tribunal did not provide detailed analysis on the levy of interest and initiation of penalty proceedings. Case-Laws Income Tax Fri, 29 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389784