https://www.taxtmi.com/caselaws?id=378425 The appeal was allowed for statistical purposes, with directions to exclude certain comparables, verify the comparability of Crystal Voxx Ltd., allow risk adjustment, and verify and allow MAT credit. The Tribunal emphasized the importance of functional similarity, appropriate filters in selecting comparables, and considering the risk profile of the assessee in transfer pricing adjustments. en-us Fri, 29 Mar 2019 00:00:00 +0530 Tue, 16 Apr 2019 15:14:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378425 The appeal was allowed for statistical purposes, with directions to exclude certain comparables, verify the comparability of Crystal Voxx Ltd., allow risk adjustment, and verify and allow MAT credit. The Tribunal emphasized the importance of functional similarity, appropriate filters in selecting comparables, and considering the risk profile of the assessee in transfer pricing adjustments. Case-Laws Income Tax Fri, 29 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378425