https://www.taxtmi.com/caselaws?id=283261 The Tribunal partially allowed the assessee's appeal by excluding certain companies from the comparables list due to functional dissimilarity and directing the inclusion of others with proper working capital adjustments. The decision highlighted the significance of accurate functional comparability and appropriate adjustments in transfer pricing assessments. en-us Wed, 13 Dec 2017 00:00:00 +0530 Mon, 16 Sep 2019 18:23:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283261 The Tribunal partially allowed the assessee's appeal by excluding certain companies from the comparables list due to functional dissimilarity and directing the inclusion of others with proper working capital adjustments. The decision highlighted the significance of accurate functional comparability and appropriate adjustments in transfer pricing assessments. Case-Laws Income Tax Wed, 13 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283261