https://www.taxtmi.com/caselaws?id=422062 The Tribunal partially allowed the Assessee's appeal, directing the TPO/AO to re-examine certain issues, including the exclusion of companies based on turnover, application of the RPT filter, and granting of working capital adjustment. The Tribunal upheld the inclusion of certain companies in the list of comparables and directed a fresh examination of the ALP for delayed realization of receivables, considering relevant decisions. en-us Mon, 25 Oct 2021 00:00:00 +0530 Fri, 06 May 2022 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422062 The Tribunal partially allowed the Assessee's appeal, directing the TPO/AO to re-examine certain issues, including the exclusion of companies based on turnover, application of the RPT filter, and granting of working capital adjustment. The Tribunal upheld the inclusion of certain companies in the list of comparables and directed a fresh examination of the ALP for delayed realization of receivables, considering relevant decisions. Case-Laws Income Tax Mon, 25 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422062