https://www.taxtmi.com/caselaws?id=286688 The Tribunal partially allowed the assessee's appeal, directing the Transfer Pricing Officer to reconsider the inclusion/exclusion of comparables, allow working capital adjustment, and treat the provision for bad debts as an operating expense. The Tribunal also instructed a review of rejected companies for comparability and margins computation. The Tribunal did not address issues regarding the rejection of the appellant's transfer pricing study, benchmarking analysis, depreciation adjustment, risk adjustment, or interest levy under Section 234B of the Act. en-us Fri, 02 Aug 2019 00:00:00 +0530 Sat, 14 Mar 2020 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286688 The Tribunal partially allowed the assessee's appeal, directing the Transfer Pricing Officer to reconsider the inclusion/exclusion of comparables, allow working capital adjustment, and treat the provision for bad debts as an operating expense. The Tribunal also instructed a review of rejected companies for comparability and margins computation. The Tribunal did not address issues regarding the rejection of the appellant's transfer pricing study, benchmarking analysis, depreciation adjustment, risk adjustment, or interest levy under Section 234B of the Act. Case-Laws Income Tax Fri, 02 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286688