https://www.taxtmi.com/caselaws?id=341990 The appeal was partly allowed by the Tribunal. The Tribunal directed the exclusion of certain comparable companies from the transfer pricing analysis due to functional dissimilarities and lack of segmental information. Additionally, the Tribunal remitted the matter back to the Assessing Officer to reconsider the revised computation of book profits under Section 115JB, emphasizing the importance of proper documentation and allowing the claim if found admissible under the law. en-us Mon, 17 Apr 2017 00:00:00 +0530 Thu, 20 Apr 2017 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341990 The appeal was partly allowed by the Tribunal. The Tribunal directed the exclusion of certain comparable companies from the transfer pricing analysis due to functional dissimilarities and lack of segmental information. Additionally, the Tribunal remitted the matter back to the Assessing Officer to reconsider the revised computation of book profits under Section 115JB, emphasizing the importance of proper documentation and allowing the claim if found admissible under the law. Case-Laws Income Tax Mon, 17 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341990