https://www.taxtmi.com/caselaws?id=192366 The Tribunal upheld the exclusion of certain companies as comparables based on functional dissimilarity, directed the re-computation of the Section 10A deduction following a High Court decision, and found no merit in the application of certain filters. It also excluded companies based on turnover filters but rejected the exclusion of a company under the related party transaction filter. The Tribunal's decision emphasized adherence to legal precedents and functional comparability in determining transfer pricing adjustments. en-us Wed, 22 Feb 2017 00:00:00 +0530 Sat, 27 May 2017 07:03:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192366 The Tribunal upheld the exclusion of certain companies as comparables based on functional dissimilarity, directed the re-computation of the Section 10A deduction following a High Court decision, and found no merit in the application of certain filters. It also excluded companies based on turnover filters but rejected the exclusion of a company under the related party transaction filter. The Tribunal's decision emphasized adherence to legal precedents and functional comparability in determining transfer pricing adjustments. Case-Laws Income Tax Wed, 22 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192366