https://www.taxtmi.com/caselaws?id=284911 The Tribunal upheld the application of the onsite revenue filter and excluded companies with significant onsite revenues from the comparables. It excluded certain companies due to lack of segmental details, high onsite revenue, diversified activities, and functional incomparability. The Tribunal remanded some issues for fresh consideration based on functional comparability and abnormal profit margins. The Tribunal partly allowed the appeals by both the Assessee and Revenue, emphasizing detailed examination of functional comparability, filter application, and remanding for fresh consideration. en-us Fri, 21 Dec 2018 00:00:00 +0530 Tue, 17 Dec 2019 09:39:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284911 The Tribunal upheld the application of the onsite revenue filter and excluded companies with significant onsite revenues from the comparables. It excluded certain companies due to lack of segmental details, high onsite revenue, diversified activities, and functional incomparability. The Tribunal remanded some issues for fresh consideration based on functional comparability and abnormal profit margins. The Tribunal partly allowed the appeals by both the Assessee and Revenue, emphasizing detailed examination of functional comparability, filter application, and remanding for fresh consideration. Case-Laws Income Tax Fri, 21 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284911