https://www.taxtmi.com/caselaws?id=296083 The Tribunal partially allowed the appeal, concluding that the assessee's margin was at arm's length after excluding nine comparables, thus accepting Grounds 1, 2(e), and 2(k). Grounds related to penalties under sections 271G and 271(1)(c) were dismissed as premature, and the interest levy under sections 234B and 234C was deemed consequential. A corrigendum was issued to rectify factual errors in the original order, clarifying the business transfer sequence and correct comparables, without necessitating a hearing. en-us Wed, 23 Jan 2019 00:00:00 +0530 Wed, 15 May 2024 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296083 The Tribunal partially allowed the appeal, concluding that the assessee's margin was at arm's length after excluding nine comparables, thus accepting Grounds 1, 2(e), and 2(k). Grounds related to penalties under sections 271G and 271(1)(c) were dismissed as premature, and the interest levy under sections 234B and 234C was deemed consequential. A corrigendum was issued to rectify factual errors in the original order, clarifying the business transfer sequence and correct comparables, without necessitating a hearing. Case-Laws Income Tax Wed, 23 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296083