https://www.taxtmi.com/caselaws?id=197963 The revenue's appeal was partly allowed, remanding certain issues back to the CIT(A) for fresh decision. The Tribunal rejected the revenue's grounds on exclusion of reimbursement of expenses, inclusion/exclusion of certain companies as comparables, use of diminishing revenue filter, and rejection of companies not functionally comparable. The Tribunal decided in favor of the revenue on the application of the employee cost filter. The issues related to the application of different year ending filter, functional dissimilarity of certain companies, and rejection of companies not functionally comparable were remanded for fresh decision. The cross objection of the assessee was dismissed. en-us Fri, 22 Jul 2016 00:00:00 +0530 Fri, 19 Jan 2018 08:15:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197963 The revenue's appeal was partly allowed, remanding certain issues back to the CIT(A) for fresh decision. The Tribunal rejected the revenue's grounds on exclusion of reimbursement of expenses, inclusion/exclusion of certain companies as comparables, use of diminishing revenue filter, and rejection of companies not functionally comparable. The Tribunal decided in favor of the revenue on the application of the employee cost filter. The issues related to the application of different year ending filter, functional dissimilarity of certain companies, and rejection of companies not functionally comparable were remanded for fresh decision. The cross objection of the assessee was dismissed. Case-Laws Income Tax Fri, 22 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197963