https://www.taxtmi.com/caselaws?id=401670 The Tribunal partly allowed the appeals for both Assessment Years 2010-11 and 2011-12. It directed the Transfer Pricing Officer (TPO) to exclude certain comparables, include others, and provide the benefit of the range of +/- 5% as per Section 92C(2) of the Income-tax Act, 1961. The TPO was also instructed to re-compute the margins for certain comparables and consider the appellant's contentions regarding the selection and rejection of comparable companies. en-us Fri, 11 Dec 2020 00:00:00 +0530 Mon, 14 Dec 2020 09:55:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401670 The Tribunal partly allowed the appeals for both Assessment Years 2010-11 and 2011-12. It directed the Transfer Pricing Officer (TPO) to exclude certain comparables, include others, and provide the benefit of the range of +/- 5% as per Section 92C(2) of the Income-tax Act, 1961. The TPO was also instructed to re-compute the margins for certain comparables and consider the appellant's contentions regarding the selection and rejection of comparable companies. Case-Laws Income Tax Fri, 11 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401670