https://www.taxtmi.com/caselaws?id=377380 The High Court upheld the Tribunal's decision to exclude M/s Schrader Duncan Ltd. and M/s Areva T & D as comparables for Arms Length Price determination due to significant functional and turnover differences compared to the assessee. The Court found no legal issues and dismissed the Income Tax Appeal without awarding costs. en-us Wed, 13 Feb 2019 00:00:00 +0530 Thu, 28 Mar 2019 07:08:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377380 The High Court upheld the Tribunal's decision to exclude M/s Schrader Duncan Ltd. and M/s Areva T & D as comparables for Arms Length Price determination due to significant functional and turnover differences compared to the assessee. The Court found no legal issues and dismissed the Income Tax Appeal without awarding costs. Case-Laws Income Tax Wed, 13 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377380