https://www.taxtmi.com/caselaws?id=283874 The ITAT allowed the assessee's appeal concerning transfer pricing adjustments, directing the exclusion of five comparables due to functional dissimilarity and lack of segmental information. The decision highlighted the significance of functional comparability and the impact of extraordinary events and brand value on comparable selection. The appeal was allowed, emphasizing the importance of proper comparables in transfer pricing assessments. en-us Tue, 14 Aug 2018 00:00:00 +0530 Sat, 19 Oct 2019 11:39:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283874 The ITAT allowed the assessee's appeal concerning transfer pricing adjustments, directing the exclusion of five comparables due to functional dissimilarity and lack of segmental information. The decision highlighted the significance of functional comparability and the impact of extraordinary events and brand value on comparable selection. The appeal was allowed, emphasizing the importance of proper comparables in transfer pricing assessments. Case-Laws Income Tax Tue, 14 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283874