https://www.taxtmi.com/caselaws?id=306158 The tribunal partially allowed the appeal, directing the assessing officer to treat recruitment and training expenses, as well as retention bonus, as revenue expenditures. It also ordered the exclusion of certain comparables in the transfer pricing analysis. Other grounds raised were either not pursued or dismissed for lack of arguments. The final assessment order was adjusted accordingly. en-us Mon, 07 Jun 2021 00:00:00 +0530 Fri, 13 Jan 2023 21:11:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306158 The tribunal partially allowed the appeal, directing the assessing officer to treat recruitment and training expenses, as well as retention bonus, as revenue expenditures. It also ordered the exclusion of certain comparables in the transfer pricing analysis. Other grounds raised were either not pursued or dismissed for lack of arguments. The final assessment order was adjusted accordingly. Case-Laws Income Tax Mon, 07 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306158