https://www.taxtmi.com/caselaws?id=435700 The Tribunal directed the Transfer Pricing Officer (TPO) to re-compute the Arm's Length Price (ALP) for Information Technology enabled Services (ITeS) considering inclusion and exclusion directives, and after giving the Assessee an opportunity to be heard. The appeal was partly allowed, stressing the importance of thorough re-evaluation of comparable companies and adherence to turnover filters in determining ALP. en-us Wed, 16 Nov 2022 00:00:00 +0530 Sat, 25 Mar 2023 08:46:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435700 The Tribunal directed the Transfer Pricing Officer (TPO) to re-compute the Arm's Length Price (ALP) for Information Technology enabled Services (ITeS) considering inclusion and exclusion directives, and after giving the Assessee an opportunity to be heard. The appeal was partly allowed, stressing the importance of thorough re-evaluation of comparable companies and adherence to turnover filters in determining ALP. Case-Laws Income Tax Wed, 16 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435700