https://www.taxtmi.com/caselaws?id=260142 The Tribunal upheld the exclusion of M/s. Kals Information Systems Ltd. from the final comparables list, citing functional dissimilarity with the assessee engaged in software services. The decision was supported by previous Tribunal rulings and justified the exclusion for benchmarking purposes, leading to the dismissal of the Revenue's appeal and the Cross Objection by the assessee. This exclusion brought the profit margin within an acceptable range, eliminating the need for further adjustments. en-us Fri, 16 Jan 2015 00:00:00 +0530 Tue, 19 May 2015 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260142 The Tribunal upheld the exclusion of M/s. Kals Information Systems Ltd. from the final comparables list, citing functional dissimilarity with the assessee engaged in software services. The decision was supported by previous Tribunal rulings and justified the exclusion for benchmarking purposes, leading to the dismissal of the Revenue's appeal and the Cross Objection by the assessee. This exclusion brought the profit margin within an acceptable range, eliminating the need for further adjustments. Case-Laws Income Tax Fri, 16 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260142