https://www.taxtmi.com/caselaws?id=356519 The Court upheld the ITAT's decision, affirming the exclusion of certain comparables and M/s Wipro Limited based on the Related Party Transaction (RPT) filter and brand value considerations. The Court found no error of law in the ITAT's approach and dismissed the appeal, emphasizing the relevance of the RPT filter in transfer pricing studies to ensure comparability and acknowledging the impact of brand value on profit generation and contract negotiation. en-us Mon, 05 Feb 2018 00:00:00 +0530 Wed, 21 Aug 2019 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356519 The Court upheld the ITAT's decision, affirming the exclusion of certain comparables and M/s Wipro Limited based on the Related Party Transaction (RPT) filter and brand value considerations. The Court found no error of law in the ITAT's approach and dismissed the appeal, emphasizing the relevance of the RPT filter in transfer pricing studies to ensure comparability and acknowledging the impact of brand value on profit generation and contract negotiation. Case-Laws Income Tax Mon, 05 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356519