https://www.taxtmi.com/caselaws?id=419300 The Tribunal partly allowed the assessee's appeal for statistical purposes and dismissed the Revenue's appeal. It directed the exclusion of Infobeans Systems Private Limited and Saven Technologies Limited from the final set of comparables, inclusion of Lucid Software Limited and Evoke Technologies Private Limited, and allowed the deduction for Education Cess. The challenge to penalty proceedings was dismissed as premature. en-us Wed, 08 Dec 2021 00:00:00 +0530 Mon, 07 Mar 2022 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419300 The Tribunal partly allowed the assessee's appeal for statistical purposes and dismissed the Revenue's appeal. It directed the exclusion of Infobeans Systems Private Limited and Saven Technologies Limited from the final set of comparables, inclusion of Lucid Software Limited and Evoke Technologies Private Limited, and allowed the deduction for Education Cess. The challenge to penalty proceedings was dismissed as premature. Case-Laws Income Tax Wed, 08 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419300