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    <title>2016 (5) TMI 1335 - ITAT MUMBAI</title>
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    <description>The appeal filed by the assessee was allowed, resulting in the exclusion of KIACL and MOIAPL from the list of comparables. The appeal of the AO was dismissed, confirming the FAA&#039;s inclusion of ICRA and IDCL and exclusion of ICRA-O and IDFCL. The Tribunal upheld consistency in accepting or rejecting comparables based on previous decisions to ensure fair and accurate Transfer Pricing adjustments.</description>
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      <description>The appeal filed by the assessee was allowed, resulting in the exclusion of KIACL and MOIAPL from the list of comparables. The appeal of the AO was dismissed, confirming the FAA&#039;s inclusion of ICRA and IDCL and exclusion of ICRA-O and IDFCL. The Tribunal upheld consistency in accepting or rejecting comparables based on previous decisions to ensure fair and accurate Transfer Pricing adjustments.</description>
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