https://www.taxtmi.com/caselaws?id=277744 The appeal primarily focused on Transfer Pricing (TP) matters, specifically challenging the inclusion of functionally different companies as comparables. The Tribunal directed the authorities to exclude the healthcare sector company from the list of comparables, allowing this ground of the assessee. Additionally, the Dispute Resolution Panel's exclusion of another comparable was overturned, instructing consideration of it for analyzing international transactions. The Tribunal also directed verification and allowance of Tax Deducted at Source (TDS) credit mentioned in the return of income. As a result, the appeal was partly allowed for statistical purposes. en-us Wed, 30 Sep 2015 00:00:00 +0530 Fri, 21 Dec 2018 05:51:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277744 The appeal primarily focused on Transfer Pricing (TP) matters, specifically challenging the inclusion of functionally different companies as comparables. The Tribunal directed the authorities to exclude the healthcare sector company from the list of comparables, allowing this ground of the assessee. Additionally, the Dispute Resolution Panel's exclusion of another comparable was overturned, instructing consideration of it for analyzing international transactions. The Tribunal also directed verification and allowance of Tax Deducted at Source (TDS) credit mentioned in the return of income. As a result, the appeal was partly allowed for statistical purposes. Case-Laws Income Tax Wed, 30 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277744