https://www.taxtmi.com/caselaws?id=413343 The tribunal partially allowed the appeal, directing the inclusion and exclusion of specific comparables for benchmarking purposes and ordering a re-examination of working capital and risk adjustments. The initiation of penalty proceedings under section 271(1)(c) was deemed premature, and the challenge against the levy of interest under sections 234A, 234B, 234C, and 234D was considered consequential and not requiring adjudication at that stage. en-us Mon, 27 Sep 2021 00:00:00 +0530 Fri, 08 Oct 2021 08:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413343 The tribunal partially allowed the appeal, directing the inclusion and exclusion of specific comparables for benchmarking purposes and ordering a re-examination of working capital and risk adjustments. The initiation of penalty proceedings under section 271(1)(c) was deemed premature, and the challenge against the levy of interest under sections 234A, 234B, 234C, and 234D was considered consequential and not requiring adjudication at that stage. Case-Laws Income Tax Mon, 27 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413343