https://www.taxtmi.com/caselaws?id=260752 The appeal by the assessee was allowed for statistical purposes, with various issues remanded to the Assessing Officer (AO) for fresh adjudication. The Tribunal stressed the significance of functional comparability and accurate benchmarking in transfer pricing analysis, highlighting errors in the approach taken by the Transfer Pricing Officer (TPO) and Dispute Resolution Panel (DRP) in the case. en-us Thu, 11 Jun 2015 00:00:00 +0530 Tue, 23 Jun 2015 07:30:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260752 The appeal by the assessee was allowed for statistical purposes, with various issues remanded to the Assessing Officer (AO) for fresh adjudication. The Tribunal stressed the significance of functional comparability and accurate benchmarking in transfer pricing analysis, highlighting errors in the approach taken by the Transfer Pricing Officer (TPO) and Dispute Resolution Panel (DRP) in the case. Case-Laws Income Tax Thu, 11 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260752