https://www.taxtmi.com/caselaws?id=290071 The Tribunal allowed the assessee's appeal, excluding TCS E-Serve Limited from the comparables list and deleting the Transfer Pricing adjustment from the book profit computation under section 115JB. The initiation of penalty proceedings under section 271(1)(c) was not upheld. en-us Tue, 02 Apr 2019 00:00:00 +0530 Mon, 07 Sep 2020 19:31:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290071 The Tribunal allowed the assessee's appeal, excluding TCS E-Serve Limited from the comparables list and deleting the Transfer Pricing adjustment from the book profit computation under section 115JB. The initiation of penalty proceedings under section 271(1)(c) was not upheld. Case-Laws Income Tax Tue, 02 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290071