https://www.taxtmi.com/caselaws?id=435995 The Tribunal partly allowed the appeal, providing detailed directions on the exclusion of certain comparables in Transfer Pricing analysis, treatment of interest on receivables as an international transaction, and the application of Section 40(a)(i) regarding disallowance for reimbursement of salary costs. The Tribunal dismissed the contention to exclude sub-contracting charges from operating costs, upholding that they cannot be excluded as pass-through costs due to the nature of services provided by the assessee. en-us Wed, 30 Nov 2022 00:00:00 +0530 Fri, 31 Mar 2023 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435995 The Tribunal partly allowed the appeal, providing detailed directions on the exclusion of certain comparables in Transfer Pricing analysis, treatment of interest on receivables as an international transaction, and the application of Section 40(a)(i) regarding disallowance for reimbursement of salary costs. The Tribunal dismissed the contention to exclude sub-contracting charges from operating costs, upholding that they cannot be excluded as pass-through costs due to the nature of services provided by the assessee. Case-Laws Income Tax Wed, 30 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435995