https://www.taxtmi.com/caselaws?id=218332 The Tribunal set aside the Commissioner (Appeals)'s order and directed the TPO to recompute the assessee's average gross profit margin for determining the Arm's Length Price. The Tribunal disagreed with the TPO's exclusion of certain comparable companies and instructed the use of revised filtration criteria. The appeal was partly allowed for statistical purposes, with the matter remanded to the TPO for further assessment in line with the Tribunal's findings. en-us Fri, 28 Sep 2012 00:00:00 +0530 Fri, 20 Nov 2015 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218332 The Tribunal set aside the Commissioner (Appeals)'s order and directed the TPO to recompute the assessee's average gross profit margin for determining the Arm's Length Price. The Tribunal disagreed with the TPO's exclusion of certain comparable companies and instructed the use of revised filtration criteria. The appeal was partly allowed for statistical purposes, with the matter remanded to the TPO for further assessment in line with the Tribunal's findings. Case-Laws Income Tax Fri, 28 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218332