https://www.taxtmi.com/caselaws?id=413675 The Tribunal allowed the appeal for statistical purposes, directing the AO/TPO to re-examine transfer pricing adjustment issues, particularly the comparability of selected companies and the claim of capacity utilization. The Tribunal remanded the issues of disallowance of expenses due to low net profit ratio and non-payment of excise duty liability back to the AO for further verification and examination. The grounds related to the legality of the assessment order and charging of interest were not specifically adjudicated. en-us Fri, 24 Sep 2021 00:00:00 +0530 Mon, 18 Oct 2021 09:28:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413675 The Tribunal allowed the appeal for statistical purposes, directing the AO/TPO to re-examine transfer pricing adjustment issues, particularly the comparability of selected companies and the claim of capacity utilization. The Tribunal remanded the issues of disallowance of expenses due to low net profit ratio and non-payment of excise duty liability back to the AO for further verification and examination. The grounds related to the legality of the assessment order and charging of interest were not specifically adjudicated. Case-Laws Income Tax Fri, 24 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413675