https://www.taxtmi.com/caselaws?id=283458 The Tribunal partly allowed the taxpayer's appeal, dismissing the Revenue's appeal. It directed the Transfer Pricing Officer (TPO) to reconsider certain adjustments, including the risk adjustment, and upheld the exclusion of several companies from the final set of comparables due to functional dissimilarities and other relevant factors. en-us Fri, 15 Dec 2017 00:00:00 +0530 Tue, 24 Sep 2019 08:19:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283458 The Tribunal partly allowed the taxpayer's appeal, dismissing the Revenue's appeal. It directed the Transfer Pricing Officer (TPO) to reconsider certain adjustments, including the risk adjustment, and upheld the exclusion of several companies from the final set of comparables due to functional dissimilarities and other relevant factors. Case-Laws Income Tax Fri, 15 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283458