https://www.taxtmi.com/caselaws?id=358326 The Tribunal partly allowed the appeal by directing the exclusion of certain companies from the final set of comparables, bringing the assessee's margins within an acceptable range. This decision resolved the primary issue of transfer pricing adjustment, rendering other grounds of appeal academic. The focus was on ensuring functional comparability and the availability of segmental details for selected comparables. en-us Fri, 09 Mar 2018 00:00:00 +0530 Tue, 10 Apr 2018 08:26:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358326 The Tribunal partly allowed the appeal by directing the exclusion of certain companies from the final set of comparables, bringing the assessee's margins within an acceptable range. This decision resolved the primary issue of transfer pricing adjustment, rendering other grounds of appeal academic. The focus was on ensuring functional comparability and the availability of segmental details for selected comparables. Case-Laws Income Tax Fri, 09 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358326