https://www.taxtmi.com/caselaws?id=279533 The High Court upheld the decisions of the ITAT regarding the exclusion of comparables with different functional profiles in the transfer pricing study. The Court concurred with the exclusion of entities like E-Infochips Bangalore Ltd. and Infinite Data Systems Pvt. Ltd. The Court also admitted the appeal to further examine the treatment of interest income under Section 10A of the Income Tax Act, emphasizing specific questions of law for consideration related to changes in profitability due to amalgamation. en-us Thu, 21 Dec 2017 00:00:00 +0530 Sat, 23 Mar 2019 10:18:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279533 The High Court upheld the decisions of the ITAT regarding the exclusion of comparables with different functional profiles in the transfer pricing study. The Court concurred with the exclusion of entities like E-Infochips Bangalore Ltd. and Infinite Data Systems Pvt. Ltd. The Court also admitted the appeal to further examine the treatment of interest income under Section 10A of the Income Tax Act, emphasizing specific questions of law for consideration related to changes in profitability due to amalgamation. Case-Laws Income Tax Thu, 21 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279533