https://www.taxtmi.com/caselaws?id=358526 The Tribunal upheld the exclusion of certain comparable companies due to functional dissimilarity, directing inclusion of others after margin adjustments. The ruling emphasized the assessee's nature as a back-office support service provider, requiring comparability in services. The Tribunal remitted the issue of Jeevan Scientific Technologies Ltd for reconsideration based on segmental results. Other grounds raised by the assessee were rejected as not pressed, with the appeals partly allowed. en-us Wed, 11 Apr 2018 00:00:00 +0530 Fri, 13 Apr 2018 08:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358526 The Tribunal upheld the exclusion of certain comparable companies due to functional dissimilarity, directing inclusion of others after margin adjustments. The ruling emphasized the assessee's nature as a back-office support service provider, requiring comparability in services. The Tribunal remitted the issue of Jeevan Scientific Technologies Ltd for reconsideration based on segmental results. Other grounds raised by the assessee were rejected as not pressed, with the appeals partly allowed. Case-Laws Income Tax Wed, 11 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358526