https://www.taxtmi.com/caselaws?id=358462 The Court upheld the inclusion of three comparables in the Arms Length Price determination for companies manufacturing and selling medical and diagnostic equipment, emphasizing their functional similarities. Despite objections from the Revenue, the Commissioner of Income Tax (Appeals) and the Income Tax Appellate Tribunal supported the inclusion based on factual findings, leading to the dismissal of the appeal. en-us Tue, 16 Jan 2018 00:00:00 +0530 Thu, 12 Apr 2018 07:40:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358462 The Court upheld the inclusion of three comparables in the Arms Length Price determination for companies manufacturing and selling medical and diagnostic equipment, emphasizing their functional similarities. Despite objections from the Revenue, the Commissioner of Income Tax (Appeals) and the Income Tax Appellate Tribunal supported the inclusion based on factual findings, leading to the dismissal of the appeal. Case-Laws Income Tax Tue, 16 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358462