https://www.taxtmi.com/caselaws?id=358293 The Appeal challenging the Tribunal's order was dismissed, with no costs awarded. The judgments on the exclusion and inclusion of comparables were upheld based on functional differences, business models, and lack of challenge to findings, with no substantial questions of law arising from the issues raised. en-us Mon, 26 Mar 2018 00:00:00 +0530 Thu, 17 Jan 2019 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358293 The Appeal challenging the Tribunal's order was dismissed, with no costs awarded. The judgments on the exclusion and inclusion of comparables were upheld based on functional differences, business models, and lack of challenge to findings, with no substantial questions of law arising from the issues raised. Case-Laws Income Tax Mon, 26 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358293