https://www.taxtmi.com/caselaws?id=300600 The appeal was partly allowed, directing the exclusion of certain comparables and adoption of correct margins for others to affect the assessment of the Arm's Length Price (ALP). The disallowance of employees' contribution to Provident Fund was overturned based on precedents. The interest levied under sections 234A, 234B, and 234C was deemed consequential, with the Assessing Officer instructed to calculate any relief due to the assessee. en-us Tue, 26 Nov 2019 00:00:00 +0530 Tue, 15 Feb 2022 06:56:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300600 The appeal was partly allowed, directing the exclusion of certain comparables and adoption of correct margins for others to affect the assessment of the Arm's Length Price (ALP). The disallowance of employees' contribution to Provident Fund was overturned based on precedents. The interest levied under sections 234A, 234B, and 234C was deemed consequential, with the Assessing Officer instructed to calculate any relief due to the assessee. Case-Laws Income Tax Tue, 26 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300600