https://www.taxtmi.com/caselaws?id=408109 The Tribunal allowed the appeal, directing the Transfer Pricing Officer/Assessing Officer to recalculate the mean margin of comparable companies by excluding Motilal Oswal Private Equity Advisory Private Limited and Ladderup Corporate Advisory Pvt Ltd, and including Cyber Media Research Limited. The issue of applying Advance Pricing Agreement rates to other Associated Enterprises was not addressed, and the chargeability of interest under sections 234B and 234C was considered consequential. en-us Fri, 28 May 2021 00:00:00 +0530 Mon, 31 May 2021 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408109 The Tribunal allowed the appeal, directing the Transfer Pricing Officer/Assessing Officer to recalculate the mean margin of comparable companies by excluding Motilal Oswal Private Equity Advisory Private Limited and Ladderup Corporate Advisory Pvt Ltd, and including Cyber Media Research Limited. The issue of applying Advance Pricing Agreement rates to other Associated Enterprises was not addressed, and the chargeability of interest under sections 234B and 234C was considered consequential. Case-Laws Income Tax Fri, 28 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408109