https://www.taxtmi.com/caselaws?id=190893 The Tribunal partly allowed the appeals of both the assessee and the revenue in a Transfer Pricing case. The Tribunal upheld the exclusion of certain comparables in the Software Development Segment and ITES Segment based on previous orders and High Court judgments. Some comparables were reinstated. The Tribunal emphasized the importance of comparables being functionally similar and meeting applied filters. en-us Fri, 26 Aug 2016 00:00:00 +0530 Wed, 08 Mar 2017 07:46:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190893 The Tribunal partly allowed the appeals of both the assessee and the revenue in a Transfer Pricing case. The Tribunal upheld the exclusion of certain comparables in the Software Development Segment and ITES Segment based on previous orders and High Court judgments. Some comparables were reinstated. The Tribunal emphasized the importance of comparables being functionally similar and meeting applied filters. Case-Laws Income Tax Fri, 26 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190893