https://www.taxtmi.com/caselaws?id=286691 The Tribunal partly allowed the assessee's appeal for statistical purposes, directing the AO to consider the revised return of income, make adjustments for working capital and risk differences, and exclude transfer pricing adjustments from book profits. The Tribunal provided detailed directions on the inclusion and exclusion of comparables for determining the Arm's Length Price, disallowances under Section 14A, and adjustments under Section 115JB. en-us Fri, 26 Oct 2018 00:00:00 +0530 Mon, 16 Mar 2020 09:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286691 The Tribunal partly allowed the assessee's appeal for statistical purposes, directing the AO to consider the revised return of income, make adjustments for working capital and risk differences, and exclude transfer pricing adjustments from book profits. The Tribunal provided detailed directions on the inclusion and exclusion of comparables for determining the Arm's Length Price, disallowances under Section 14A, and adjustments under Section 115JB. Case-Laws Income Tax Fri, 26 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286691