https://www.taxtmi.com/caselaws?id=384420 The Tribunal dismissed the Revenue's appeal and partially allowed the assessee's cross objection regarding the acceptance/rejection of comparables in a transfer pricing dispute for the assessment year 2005-06. After excluding certain comparables, the Tribunal found the remaining comparables' margins acceptable, leading to the decision. The Tribunal upheld the exclusion of two comparables based on functional dissimilarity and consistent Tribunal decisions for the same assessment year. The case left open the possibility of adjudicating on other comparables in future assessment years. en-us Wed, 07 Aug 2019 00:00:00 +0530 Tue, 13 Aug 2019 13:52:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384420 The Tribunal dismissed the Revenue's appeal and partially allowed the assessee's cross objection regarding the acceptance/rejection of comparables in a transfer pricing dispute for the assessment year 2005-06. After excluding certain comparables, the Tribunal found the remaining comparables' margins acceptable, leading to the decision. The Tribunal upheld the exclusion of two comparables based on functional dissimilarity and consistent Tribunal decisions for the same assessment year. The case left open the possibility of adjudicating on other comparables in future assessment years. Case-Laws Income Tax Wed, 07 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384420