https://www.taxtmi.com/highlights?id=29121 TPA - there is a vast functional difference between the manufacturing activity of the assessee and Lucas TVS. Lucas TVS has no segment wise details for manufacturing components for cars, two wheelers, etc. The TPO or DRP has not taken any effort for taking the segment wise details - Lucas TVS cannot be a comparable case at all. - AT en-us Mon, 09 May 2016 00:40:28 +0530 Mon, 09 May 2016 00:40:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=29121 TPA - there is a vast functional difference between the manufacturing activity of the assessee and Lucas TVS. Lucas TVS has no segment wise details for manufacturing components for cars, two wheelers, etc. The TPO or DRP has not taken any effort for taking the segment wise details - Lucas TVS cannot be a comparable case at all. - AT Highlights Income Tax Mon, 09 May 2016 00:40:28 +0530 https://www.taxtmi.com/highlights?id=29121