https://www.taxtmi.com/caselaws?id=196113 The Tribunal directed the AO to compute the arm's length price (ALP) in accordance with the Tribunal's observations for the inclusion/exclusion of comparables. The appeal was partly allowed, emphasizing the importance of functional comparability, proper segmental reporting, and a balanced approach in selecting comparables. The Tribunal's decision highlights the necessity of a meticulous and fair benchmarking analysis in transfer pricing cases. en-us Fri, 17 Jun 2016 00:00:00 +0530 Tue, 06 Feb 2018 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196113 The Tribunal directed the AO to compute the arm's length price (ALP) in accordance with the Tribunal's observations for the inclusion/exclusion of comparables. The appeal was partly allowed, emphasizing the importance of functional comparability, proper segmental reporting, and a balanced approach in selecting comparables. The Tribunal's decision highlights the necessity of a meticulous and fair benchmarking analysis in transfer pricing cases. Case-Laws Income Tax Fri, 17 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196113