https://www.taxtmi.com/caselaws?id=386204 The Tribunal directed the exclusion of several comparables due to functional dissimilarity, involvement in high-end services, or unreliable financial data. It emphasized the need for comparables to have similar business models and reliable financial data. The Tribunal allowed the appeal of the assessee and dismissed the appeal of the revenue, directing the AO/TPO to recompute the ALP based on the revised set of comparables. en-us Wed, 10 Jul 2019 00:00:00 +0530 Tue, 24 Sep 2019 07:43:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386204 The Tribunal directed the exclusion of several comparables due to functional dissimilarity, involvement in high-end services, or unreliable financial data. It emphasized the need for comparables to have similar business models and reliable financial data. The Tribunal allowed the appeal of the assessee and dismissed the appeal of the revenue, directing the AO/TPO to recompute the ALP based on the revised set of comparables. Case-Laws Income Tax Wed, 10 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386204