https://www.taxtmi.com/caselaws?id=284456 The Tribunal allowed the assessee's appeal, directing the TPO/AO to exclude certain comparables based on functional dissimilarity, correct margin computation for specific comparables, reconsider inclusion of comparables erroneously rejected by the TPO, and consider the basis for risk adjustment provided by the assessee. The Tribunal emphasized the need for fresh adjudication, ensuring the assessee was given an opportunity to present its case. en-us Tue, 28 Feb 2017 00:00:00 +0530 Wed, 20 Nov 2019 10:03:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284456 The Tribunal allowed the assessee's appeal, directing the TPO/AO to exclude certain comparables based on functional dissimilarity, correct margin computation for specific comparables, reconsider inclusion of comparables erroneously rejected by the TPO, and consider the basis for risk adjustment provided by the assessee. The Tribunal emphasized the need for fresh adjudication, ensuring the assessee was given an opportunity to present its case. Case-Laws Income Tax Tue, 28 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284456