https://www.taxtmi.com/caselaws?id=195439 The Tribunal directed the exclusion of certain comparables and inclusion of others based on functional dissimilarity and related party transactions. The Tribunal also addressed discrepancies in credit card expenditure, resulting in a reduced addition. The appeals were partly allowed, with specific directions for recomputation of the arm's length price. en-us Fri, 13 Jan 2017 00:00:00 +0530 Tue, 31 Oct 2017 10:26:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195439 The Tribunal directed the exclusion of certain comparables and inclusion of others based on functional dissimilarity and related party transactions. The Tribunal also addressed discrepancies in credit card expenditure, resulting in a reduced addition. The appeals were partly allowed, with specific directions for recomputation of the arm's length price. Case-Laws Income Tax Fri, 13 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195439