https://www.taxtmi.com/caselaws?id=392059 The Tribunal partially allowed the assessee's appeal by directing the exclusion of certain comparables and deleting the addition made on account of the adjustment to the arm's length price of corporate fees. The issues concerning interest under sections 234B and 234C were deemed consequential, and the initiation of penalty proceedings under section 271(1)(c) was considered premature and did not require adjudication at that stage. en-us Wed, 05 Feb 2020 00:00:00 +0530 Thu, 13 Feb 2020 08:10:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392059 The Tribunal partially allowed the assessee's appeal by directing the exclusion of certain comparables and deleting the addition made on account of the adjustment to the arm's length price of corporate fees. The issues concerning interest under sections 234B and 234C were deemed consequential, and the initiation of penalty proceedings under section 271(1)(c) was considered premature and did not require adjudication at that stage. Case-Laws Income Tax Wed, 05 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392059