https://www.taxtmi.com/caselaws?id=389795 The Tribunal partially allowed the appeal, directing the exclusion of certain comparables such as Capgemini Business Services (India) Ltd., Infosys BPO Ltd., Microland Ltd., and Harton Communications Ltd. based on turnover criteria and functional dissimilarity. Additionally, the Tribunal instructed the AO to grant TDS credit in accordance with Form 26AS. Interest under Section 234B was to be levied as per law, and the initiation of penalty proceedings was acknowledged. The Tribunal's decision provided relief by addressing the specific issues raised by the assessee. en-us Fri, 06 Dec 2019 00:00:00 +0530 Tue, 17 Dec 2019 15:31:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389795 The Tribunal partially allowed the appeal, directing the exclusion of certain comparables such as Capgemini Business Services (India) Ltd., Infosys BPO Ltd., Microland Ltd., and Harton Communications Ltd. based on turnover criteria and functional dissimilarity. Additionally, the Tribunal instructed the AO to grant TDS credit in accordance with Form 26AS. Interest under Section 234B was to be levied as per law, and the initiation of penalty proceedings was acknowledged. The Tribunal's decision provided relief by addressing the specific issues raised by the assessee. Case-Laws Income Tax Fri, 06 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389795