https://www.taxtmi.com/caselaws?id=305685 The Tribunal partly allowed the appeal by directing exclusion or re-examination of certain comparables for determining the arm's-length price (ALP) and upholding the disallowance of provision for leave encashment under Section 43B(f). The issues regarding working capital and risk adjustments, as well as the +/- 5% benefit under Section 92C(2) of the Act, were not addressed due to insufficient arguments presented. en-us Mon, 18 Jun 2018 00:00:00 +0530 Tue, 20 Dec 2022 10:04:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305685 The Tribunal partly allowed the appeal by directing exclusion or re-examination of certain comparables for determining the arm's-length price (ALP) and upholding the disallowance of provision for leave encashment under Section 43B(f). The issues regarding working capital and risk adjustments, as well as the +/- 5% benefit under Section 92C(2) of the Act, were not addressed due to insufficient arguments presented. Case-Laws Income Tax Mon, 18 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305685