https://www.taxtmi.com/caselaws?id=257670 The Tribunal directed the Assessing Officer to exclude seven disputed comparables in the transfer pricing analysis for a software development company. This exclusion provided relief to the assessee by emphasizing the importance of functional similarity in selecting comparables. The appeal was partly allowed, highlighting the significance of consistency with previous rulings in transfer pricing matters. en-us Wed, 10 Dec 2014 00:00:00 +0530 Sun, 03 May 2015 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257670 The Tribunal directed the Assessing Officer to exclude seven disputed comparables in the transfer pricing analysis for a software development company. This exclusion provided relief to the assessee by emphasizing the importance of functional similarity in selecting comparables. The appeal was partly allowed, highlighting the significance of consistency with previous rulings in transfer pricing matters. Case-Laws Income Tax Wed, 10 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257670