https://www.taxtmi.com/caselaws?id=299615 The Tribunal partially allowed the appeal by excluding Infosys Technologies Ltd. as a comparable for the software development segment, dismissing the SIM card assembly segment adjustment as infructuous, allowing the export commission grounds, and remanding the bad debts issue for verification. The levy of interest and penalty initiation grounds were dismissed. en-us Fri, 01 May 2020 00:00:00 +0530 Wed, 22 Dec 2021 20:35:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299615 The Tribunal partially allowed the appeal by excluding Infosys Technologies Ltd. as a comparable for the software development segment, dismissing the SIM card assembly segment adjustment as infructuous, allowing the export commission grounds, and remanding the bad debts issue for verification. The levy of interest and penalty initiation grounds were dismissed. Case-Laws Income Tax Fri, 01 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299615