https://www.taxtmi.com/caselaws?id=189134 The appeal challenges the Tribunal's rejection of certain comparables for transfer pricing analysis. The Court upholds the rejection of one comparable due to lack of segmental information but questions the rejection of another due to corporate restructuring. The Court also dismisses the dispute over benchmarking methodology based on a previous decision. The judgment highlights the significance of functional similarity and correct benchmarking in transfer pricing assessments, admitting certain issues for further consideration while setting aside others. en-us Tue, 24 Nov 2015 00:00:00 +0530 Thu, 29 Dec 2016 10:01:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189134 The appeal challenges the Tribunal's rejection of certain comparables for transfer pricing analysis. The Court upholds the rejection of one comparable due to lack of segmental information but questions the rejection of another due to corporate restructuring. The Court also dismisses the dispute over benchmarking methodology based on a previous decision. The judgment highlights the significance of functional similarity and correct benchmarking in transfer pricing assessments, admitting certain issues for further consideration while setting aside others. Case-Laws Income Tax Tue, 24 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189134