https://www.taxtmi.com/caselaws?id=389267 The appeal was partly allowed, directing the Transfer Pricing Officer to verify functionality of concerns rejected by the Dispute Resolution Panel and include them if functionally comparable. Eureka Outsourcing Solutions Pvt. Ltd. was included, and the plea for working capital adjustment was rejected. The revised filter applied by the Assessing Officer/DRP in set-aside proceedings was found meritless. en-us Fri, 29 Nov 2019 00:00:00 +0530 Wed, 04 Dec 2019 13:15:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389267 The appeal was partly allowed, directing the Transfer Pricing Officer to verify functionality of concerns rejected by the Dispute Resolution Panel and include them if functionally comparable. Eureka Outsourcing Solutions Pvt. Ltd. was included, and the plea for working capital adjustment was rejected. The revised filter applied by the Assessing Officer/DRP in set-aside proceedings was found meritless. Case-Laws Income Tax Fri, 29 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389267