https://www.taxtmi.com/highlights?id=48369 TP adjustment - Comparable selection - if finances of the three comparables with reference to their respective annual reports, did show that there was a general trend in the industry of either loss-making or declining revenues and there was no dispute on the functional profile of the Assessee being similar with comparable then loss making companies should not be excluded only on that basis en-us Sat, 03 Aug 2019 09:05:58 +0530 Sat, 03 Aug 2019 09:05:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48369 TP adjustment - Comparable selection - if finances of the three comparables with reference to their respective annual reports, did show that there was a general trend in the industry of either loss-making or declining revenues and there was no dispute on the functional profile of the Assessee being similar with comparable then loss making companies should not be excluded only on that basis Highlights Income Tax Sat, 03 Aug 2019 09:05:58 +0530 https://www.taxtmi.com/highlights?id=48369