https://www.taxtmi.com/caselaws?id=308293 The appeal filed by the assessee was partly allowed for statistical purposes. The Tribunal remitted several issues back to the Assessing Officer/Transfer Pricing Officer for fresh consideration, emphasizing the importance of comparability and adherence to established filters in transfer pricing assessments. Specific directions were provided for adjustments, including turnover, employee cost, export revenue, and persistent losses filters. The Tribunal also directed the calculation and grant of working capital adjustment while dismissing the ground for consequential relief of interest. en-us Wed, 30 Nov 2022 00:00:00 +0530 Tue, 13 Jun 2023 20:48:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308293 The appeal filed by the assessee was partly allowed for statistical purposes. The Tribunal remitted several issues back to the Assessing Officer/Transfer Pricing Officer for fresh consideration, emphasizing the importance of comparability and adherence to established filters in transfer pricing assessments. Specific directions were provided for adjustments, including turnover, employee cost, export revenue, and persistent losses filters. The Tribunal also directed the calculation and grant of working capital adjustment while dismissing the ground for consequential relief of interest. Case-Laws Income Tax Wed, 30 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308293