https://www.taxtmi.com/caselaws?id=309894 The Tribunal partly allowed the assessee's appeal, directing the exclusion of certain comparables for transfer pricing adjustment, deletion of the addition on account of marketing service fees, and granting the deduction for foreign exchange loss. The issue of penalty proceedings under Section 271(1)(c) was dismissed as premature. en-us Wed, 14 Jul 2021 00:00:00 +0530 Tue, 26 Sep 2023 21:27:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309894 The Tribunal partly allowed the assessee's appeal, directing the exclusion of certain comparables for transfer pricing adjustment, deletion of the addition on account of marketing service fees, and granting the deduction for foreign exchange loss. The issue of penalty proceedings under Section 271(1)(c) was dismissed as premature. Case-Laws Income Tax Wed, 14 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309894