https://www.taxtmi.com/caselaws?id=339102 The Tribunal dismissed the Revenue's appeal, upholding the DRP's decision to include M/s. Anshuni Commercials Ltd. in the comparables based on functional comparability. It found the turnover filter was not consistently applied and directed the Assessing Officer to exclude the Exchange Difference from the total income as per the DRP's direction. The assessee's cross-objection was partly allowed for statistical purposes. en-us Wed, 30 Nov 2016 00:00:00 +0530 Sat, 18 Feb 2017 14:50:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339102 The Tribunal dismissed the Revenue's appeal, upholding the DRP's decision to include M/s. Anshuni Commercials Ltd. in the comparables based on functional comparability. It found the turnover filter was not consistently applied and directed the Assessing Officer to exclude the Exchange Difference from the total income as per the DRP's direction. The assessee's cross-objection was partly allowed for statistical purposes. Case-Laws Income Tax Wed, 30 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339102