https://www.taxtmi.com/caselaws?id=414251 The appeal was partly allowed for statistical purposes, with various issues remanded back to the AO/TPO for reconsideration and compliance with the principles of natural justice. The Tribunal directed exclusions and adjustments in the benchmarking process for the IT, ITeS, and BSS segments, emphasizing the need for accurate comparables and appropriate economic adjustments. The AO's failure to provide the 5% range benefit and full credit for advance tax and self-assessment tax were highlighted, necessitating further review and rectification. en-us Mon, 16 Aug 2021 00:00:00 +0530 Mon, 01 Nov 2021 07:10:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414251 The appeal was partly allowed for statistical purposes, with various issues remanded back to the AO/TPO for reconsideration and compliance with the principles of natural justice. The Tribunal directed exclusions and adjustments in the benchmarking process for the IT, ITeS, and BSS segments, emphasizing the need for accurate comparables and appropriate economic adjustments. The AO's failure to provide the 5% range benefit and full credit for advance tax and self-assessment tax were highlighted, necessitating further review and rectification. Case-Laws Income Tax Mon, 16 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414251