https://www.taxtmi.com/caselaws?id=350921 The appeal was partly allowed for statistical purposes, with the matter remanded back to the Assessing Officer/Transfer Pricing Officer for fresh consideration of comparables. The Tribunal directed the exclusion of certain comparables due to functional differences, lack of segmental data, and extraordinary events, while rejecting the inclusion of others for similar reasons. Ground No. 3 was deemed consequential and left to be decided by the Assessing Officer/Transfer Pricing Officer. en-us Mon, 13 Nov 2017 00:00:00 +0530 Wed, 15 Nov 2017 10:01:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350921 The appeal was partly allowed for statistical purposes, with the matter remanded back to the Assessing Officer/Transfer Pricing Officer for fresh consideration of comparables. The Tribunal directed the exclusion of certain comparables due to functional differences, lack of segmental data, and extraordinary events, while rejecting the inclusion of others for similar reasons. Ground No. 3 was deemed consequential and left to be decided by the Assessing Officer/Transfer Pricing Officer. Case-Laws Income Tax Mon, 13 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350921