https://www.taxtmi.com/caselaws?id=379073 The Tribunal partially allowed the appeal by directing the exclusion of specific companies from the final list of comparables due to functional dissimilarities and exceptional performance. This exclusion resulted in the assessee's margin falling within an acceptable range, leading to the acceptance of the transfer pricing methodology. The order was pronounced on 24th April 2019. en-us Wed, 24 Apr 2019 00:00:00 +0530 Fri, 26 Apr 2019 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379073 The Tribunal partially allowed the appeal by directing the exclusion of specific companies from the final list of comparables due to functional dissimilarities and exceptional performance. This exclusion resulted in the assessee's margin falling within an acceptable range, leading to the acceptance of the transfer pricing methodology. The order was pronounced on 24th April 2019. Case-Laws Income Tax Wed, 24 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379073