https://www.taxtmi.com/caselaws?id=307254 The Tribunal partially allowed the appeal for statistical purposes, directing the AO/TPO to reconsider specific transfer pricing adjustments. It mandated the exclusion and inclusion of certain comparables and upheld the deductibility of ESOP expenditure under Section 37, following established precedents. Some grounds were dismissed as academic or not pressed, while penalty proceedings were deemed preposterous and dismissed. en-us Wed, 16 Nov 2022 00:00:00 +0530 Mon, 10 Jun 2024 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307254 The Tribunal partially allowed the appeal for statistical purposes, directing the AO/TPO to reconsider specific transfer pricing adjustments. It mandated the exclusion and inclusion of certain comparables and upheld the deductibility of ESOP expenditure under Section 37, following established precedents. Some grounds were dismissed as academic or not pressed, while penalty proceedings were deemed preposterous and dismissed. Case-Laws Income Tax Wed, 16 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307254