https://www.taxtmi.com/caselaws?id=253706 The Tribunal partially allowed the appeal, directing the AO/TPO to exclude specific companies from the list of comparables and recompute the Arm's Length Price (ALP) accordingly. The decision emphasized the importance of selecting appropriate comparables that align with the functional profile of the assessee, ensuring a fair and accurate determination of the ALP for the assessee's international transactions. en-us Wed, 26 Nov 2014 00:00:00 +0530 Tue, 02 Dec 2014 08:39:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253706 The Tribunal partially allowed the appeal, directing the AO/TPO to exclude specific companies from the list of comparables and recompute the Arm's Length Price (ALP) accordingly. The decision emphasized the importance of selecting appropriate comparables that align with the functional profile of the assessee, ensuring a fair and accurate determination of the ALP for the assessee's international transactions. Case-Laws Income Tax Wed, 26 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253706