https://www.taxtmi.com/caselaws?id=379893 The Tribunal allowed the appeal of the assessee, directing the exclusion of certain comparables from the transfer pricing analysis and deleting the adjustment for interest on receivables. The detailed examination of the functional profiles and comparability criteria was crucial in reaching these conclusions. en-us Mon, 06 May 2019 00:00:00 +0530 Wed, 08 May 2019 10:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379893 The Tribunal allowed the appeal of the assessee, directing the exclusion of certain comparables from the transfer pricing analysis and deleting the adjustment for interest on receivables. The detailed examination of the functional profiles and comparability criteria was crucial in reaching these conclusions. Case-Laws Income Tax Mon, 06 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379893