https://www.taxtmi.com/caselaws?id=413908 The Tribunal allowed the appeal for statistical purposes, remitting the transfer pricing addition dispute back to the AO/TPO for re-determination using the Transactional Net Margin Method. Just Dial Ltd. was excluded from the list of comparables due to differences in services. The Tribunal directed the AO to ascertain the correct Education Cess deduction amount and provide a hearing opportunity. Consequential issues on interest and penalty proceedings were addressed, with the judgment issued on 14th October 2021. en-us Thu, 14 Oct 2021 00:00:00 +0530 Sat, 23 Oct 2021 07:53:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413908 The Tribunal allowed the appeal for statistical purposes, remitting the transfer pricing addition dispute back to the AO/TPO for re-determination using the Transactional Net Margin Method. Just Dial Ltd. was excluded from the list of comparables due to differences in services. The Tribunal directed the AO to ascertain the correct Education Cess deduction amount and provide a hearing opportunity. Consequential issues on interest and penalty proceedings were addressed, with the judgment issued on 14th October 2021. Case-Laws Income Tax Thu, 14 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413908