https://www.taxtmi.com/caselaws?id=347346 The appeal was partly allowed with directions to exclude certain comparables and reconsider others. The Tribunal emphasized the importance of functional comparability and directed the TPO to verify specific details for some comparables. The grounds related to charging of interest and initiation of penalty proceedings were dismissed as premature. en-us Fri, 30 Jun 2017 00:00:00 +0530 Sat, 02 Sep 2017 11:18:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347346 The appeal was partly allowed with directions to exclude certain comparables and reconsider others. The Tribunal emphasized the importance of functional comparability and directed the TPO to verify specific details for some comparables. The grounds related to charging of interest and initiation of penalty proceedings were dismissed as premature. Case-Laws Income Tax Fri, 30 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347346