https://www.taxtmi.com/caselaws?id=284530 The Tribunal dismissed the revenue's appeal and partly allowed the assessee's cross-objection, affirming the CIT(A)'s decisions on various grounds while providing specific directions for the inclusion and exclusion of certain comparables. The judgment emphasizes the importance of functional similarity and appropriate adjustments in transfer pricing cases. en-us Mon, 30 Nov 2015 00:00:00 +0530 Tue, 21 Jan 2020 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284530 The Tribunal dismissed the revenue's appeal and partly allowed the assessee's cross-objection, affirming the CIT(A)'s decisions on various grounds while providing specific directions for the inclusion and exclusion of certain comparables. The judgment emphasizes the importance of functional similarity and appropriate adjustments in transfer pricing cases. Case-Laws Income Tax Mon, 30 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284530