https://www.taxtmi.com/caselaws?id=292614 The Tribunal partly allowed the appeal, directing the Assessing Officer/Transfer Pricing Officer to rework the Arm's Length Price by including two previously accepted comparable companies. The addition of Rs. 3,53,550 for stock discrepancies was upheld but adjusted to affect only the closing stock value, making it tax-neutral for the subsequent year. The Tribunal stressed the importance of consistency in accepting comparables from previous years unless justified changes are demonstrated. en-us Wed, 19 Dec 2018 00:00:00 +0530 Fri, 01 Jan 2021 16:40:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292614 The Tribunal partly allowed the appeal, directing the Assessing Officer/Transfer Pricing Officer to rework the Arm's Length Price by including two previously accepted comparable companies. The addition of Rs. 3,53,550 for stock discrepancies was upheld but adjusted to affect only the closing stock value, making it tax-neutral for the subsequent year. The Tribunal stressed the importance of consistency in accepting comparables from previous years unless justified changes are demonstrated. Case-Laws Income Tax Wed, 19 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292614