https://www.taxtmi.com/caselaws?id=261251 The Tribunal upheld the decision to exclude large companies from the comparability analysis based on the turnover filter, emphasizing the importance of size and economies of scale in determining the Arm's Length Price. The Revenue's appeal was dismissed, and the Assessing Officer was directed to recompute the arithmetic mean by excluding companies with turnovers exceeding Rs. 200 crores from the list of comparables. en-us Mon, 29 Jun 2015 00:00:00 +0530 Mon, 06 Jul 2015 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261251 The Tribunal upheld the decision to exclude large companies from the comparability analysis based on the turnover filter, emphasizing the importance of size and economies of scale in determining the Arm's Length Price. The Revenue's appeal was dismissed, and the Assessing Officer was directed to recompute the arithmetic mean by excluding companies with turnovers exceeding Rs. 200 crores from the list of comparables. Case-Laws Income Tax Mon, 29 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261251