https://www.taxtmi.com/caselaws?id=441232 The Tribunal partly allowed the appeal for statistical purposes, directing the AO/TPO to reconsider transfer pricing adjustments, segmental computations, and the application of filters and comparables. It instructed recalculation of interest on outstanding receivables using a specified rate and required the assessee to provide necessary data. Additionally, the Tribunal directed the AO to grant TDS and advance tax credits for merged entities and reconsider interest levied under Sec. 234B and 234C. The Tribunal emphasized adherence to appropriate benchmarking and adjustments following legal guidelines. en-us Mon, 13 Mar 2023 00:00:00 +0530 Fri, 01 Dec 2023 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441232 The Tribunal partly allowed the appeal for statistical purposes, directing the AO/TPO to reconsider transfer pricing adjustments, segmental computations, and the application of filters and comparables. It instructed recalculation of interest on outstanding receivables using a specified rate and required the assessee to provide necessary data. Additionally, the Tribunal directed the AO to grant TDS and advance tax credits for merged entities and reconsider interest levied under Sec. 234B and 234C. The Tribunal emphasized adherence to appropriate benchmarking and adjustments following legal guidelines. Case-Laws Income Tax Mon, 13 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441232