https://www.taxtmi.com/caselaws?id=386291 The Tribunal partly allowed the appeal by directing the exclusion of certain comparables like Universal Print Systems Limited, BNR Udyog Ltd., Excel Infoways Ltd., Infosys BPO Ltd., and TCS E-Serve Ltd. due to functional dissimilarities and other factors. The Tribunal remanded certain issues back to the Transfer Pricing Officer/Appellate Officer for fresh adjudication, ensuring the appellant is afforded a proper opportunity to present its case. The Tribunal also instructed the consideration of certain expenses as operating in nature following the principles outlined in Commscop Connectivity Services India Pvt. Ltd. vs DCIT. en-us Wed, 24 Jul 2019 00:00:00 +0530 Thu, 26 Sep 2019 06:56:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386291 The Tribunal partly allowed the appeal by directing the exclusion of certain comparables like Universal Print Systems Limited, BNR Udyog Ltd., Excel Infoways Ltd., Infosys BPO Ltd., and TCS E-Serve Ltd. due to functional dissimilarities and other factors. The Tribunal remanded certain issues back to the Transfer Pricing Officer/Appellate Officer for fresh adjudication, ensuring the appellant is afforded a proper opportunity to present its case. The Tribunal also instructed the consideration of certain expenses as operating in nature following the principles outlined in Commscop Connectivity Services India Pvt. Ltd. vs DCIT. Case-Laws Income Tax Wed, 24 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386291