https://www.taxtmi.com/caselaws?id=365186 The Tribunal partly allowed the assessee's appeal, directing fresh analysis and verification of certain comparables and adjustments. The Tribunal stressed the importance of functional comparability and accurate segmental information in selecting comparables. The Tribunal excluded Capgemini Business Services and Infosys BPO Ltd as comparables due to functional dissimilarities, and remitted the issue of Hartron Communications Ltd for further verification. The Tribunal also directed the consideration of Ace BPO Services Ltd and Informed Technologies Ltd as comparables, subject to meeting relevant criteria, while confirming the exclusion of Caliber Point Business Solutions Ltd. en-us Thu, 09 Aug 2018 00:00:00 +0530 Sat, 11 Aug 2018 08:36:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365186 The Tribunal partly allowed the assessee's appeal, directing fresh analysis and verification of certain comparables and adjustments. The Tribunal stressed the importance of functional comparability and accurate segmental information in selecting comparables. The Tribunal excluded Capgemini Business Services and Infosys BPO Ltd as comparables due to functional dissimilarities, and remitted the issue of Hartron Communications Ltd for further verification. The Tribunal also directed the consideration of Ace BPO Services Ltd and Informed Technologies Ltd as comparables, subject to meeting relevant criteria, while confirming the exclusion of Caliber Point Business Solutions Ltd. Case-Laws Income Tax Thu, 09 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365186