https://www.taxtmi.com/caselaws?id=182486 The Tribunal partly allowed the assessee's appeal, directing the exclusion of certain comparables due to functional dissimilarities and lack of segmental information. The Tribunal also ordered the deletion of notional interest on outstanding receivables, noting the company's debt-free status. The revenue's appeal was dismissed, with detailed directions given for re-examination of comparables and addressing issues of interest adjustments and penalties. The Tribunal upheld the exclusion of certain companies from comparables and reduced communication expenses in line with judicial principles, emphasizing factual examination for future cases. en-us Fri, 16 Oct 2015 00:00:00 +0530 Wed, 11 May 2016 23:00:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182486 The Tribunal partly allowed the assessee's appeal, directing the exclusion of certain comparables due to functional dissimilarities and lack of segmental information. The Tribunal also ordered the deletion of notional interest on outstanding receivables, noting the company's debt-free status. The revenue's appeal was dismissed, with detailed directions given for re-examination of comparables and addressing issues of interest adjustments and penalties. The Tribunal upheld the exclusion of certain companies from comparables and reduced communication expenses in line with judicial principles, emphasizing factual examination for future cases. Case-Laws Income Tax Fri, 16 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182486