https://www.taxtmi.com/caselaws?id=272954 The Tribunal partly allowed the assessee's appeal, directing the exclusion of certain companies from the final list of comparables due to high turnover and functional dissimilarity. It remitted consideration of some companies to the TPO for fresh investigation. The Tribunal dismissed the Revenue's appeal, providing a comprehensive analysis of the issues involved, and also dismissed the assessee's additional grounds regarding exemption u/s 10A and non-application of mind to the TP study report. en-us Tue, 28 Feb 2017 00:00:00 +0530 Mon, 28 May 2018 07:05:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272954 The Tribunal partly allowed the assessee's appeal, directing the exclusion of certain companies from the final list of comparables due to high turnover and functional dissimilarity. It remitted consideration of some companies to the TPO for fresh investigation. The Tribunal dismissed the Revenue's appeal, providing a comprehensive analysis of the issues involved, and also dismissed the assessee's additional grounds regarding exemption u/s 10A and non-application of mind to the TP study report. Case-Laws Income Tax Tue, 28 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272954