https://www.taxtmi.com/caselaws?id=249144 The Tribunal partly allowed the appeal, directing reconsideration of certain comparables and adjustments in a transfer pricing dispute. It excluded specific comparables due to functional dissimilarities and other reasons, while also providing directions on the exclusion of communication expenses from export turnover. The Tribunal dismissed grounds related to the levy of interest under Section 234B and the initiation of proceedings under Section 271(1)(c) as premature or consequential. en-us Fri, 20 Jun 2014 00:00:00 +0530 Sat, 05 Jul 2014 10:24:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249144 The Tribunal partly allowed the appeal, directing reconsideration of certain comparables and adjustments in a transfer pricing dispute. It excluded specific comparables due to functional dissimilarities and other reasons, while also providing directions on the exclusion of communication expenses from export turnover. The Tribunal dismissed grounds related to the levy of interest under Section 234B and the initiation of proceedings under Section 271(1)(c) as premature or consequential. Case-Laws Income Tax Fri, 20 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249144