https://www.taxtmi.com/caselaws?id=278402 The Tribunal partly allowed the appeal, directing the exclusion of 12 comparables due to functional dissimilarity and the inclusion of excess provision written back as part of operating profit. The decision stressed the significance of functional comparability and consistent accounting practices in transfer pricing evaluations, aligning with previous rulings and ensuring a more accurate financial analysis. en-us Fri, 30 Sep 2016 00:00:00 +0530 Thu, 31 Jan 2019 06:36:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278402 The Tribunal partly allowed the appeal, directing the exclusion of 12 comparables due to functional dissimilarity and the inclusion of excess provision written back as part of operating profit. The decision stressed the significance of functional comparability and consistent accounting practices in transfer pricing evaluations, aligning with previous rulings and ensuring a more accurate financial analysis. Case-Laws Income Tax Fri, 30 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278402