https://www.taxtmi.com/caselaws?id=307548 The appeal by the assessee was partly allowed. The Tribunal directed the AO/TPO to apply an upper turnover filter, exclude certain companies, consider working capital adjustments, and recompute depreciation on goodwill according to established legal principles. Specific directions were provided for each issue, based on precedents and detailed analysis. en-us Wed, 27 Jul 2022 00:00:00 +0530 Thu, 20 Apr 2023 21:14:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307548 The appeal by the assessee was partly allowed. The Tribunal directed the AO/TPO to apply an upper turnover filter, exclude certain companies, consider working capital adjustments, and recompute depreciation on goodwill according to established legal principles. Specific directions were provided for each issue, based on precedents and detailed analysis. Case-Laws Income Tax Wed, 27 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307548