https://www.taxtmi.com/caselaws?id=244088 The tribunal partly allowed the appeal, directing the Transfer Pricing Officer (TPO) to reassess comparables with new evidence and consider excluding ICC International Agencies Ltd. The tribunal stressed the importance of a detailed functional and risk analysis and adherence to statutory provisions in determining transaction comparability. en-us Fri, 31 Jan 2014 00:00:00 +0530 Tue, 18 Feb 2014 06:40:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244088 The tribunal partly allowed the appeal, directing the Transfer Pricing Officer (TPO) to reassess comparables with new evidence and consider excluding ICC International Agencies Ltd. The tribunal stressed the importance of a detailed functional and risk analysis and adherence to statutory provisions in determining transaction comparability. Case-Laws Income Tax Fri, 31 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244088