https://www.taxtmi.com/caselaws?id=363176 The Tribunal dismissed the Revenue's appeals challenging the exclusion of certain comparables in transfer pricing assessments. It directed the exclusion of specific companies based on functional dissimilarity and previous judicial decisions. The Tribunal emphasized the importance of consistent application of parameters in transfer pricing assessments and clarified that mere dissatisfaction with Tribunal findings is not enough to invoke section 260A of the Income Tax Act. en-us Fri, 29 Jun 2018 00:00:00 +0530 Mon, 09 Jul 2018 08:26:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363176 The Tribunal dismissed the Revenue's appeals challenging the exclusion of certain comparables in transfer pricing assessments. It directed the exclusion of specific companies based on functional dissimilarity and previous judicial decisions. The Tribunal emphasized the importance of consistent application of parameters in transfer pricing assessments and clarified that mere dissatisfaction with Tribunal findings is not enough to invoke section 260A of the Income Tax Act. Case-Laws Income Tax Fri, 29 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363176