https://www.taxtmi.com/caselaws?id=391417 The Tribunal allowed the taxpayer's appeals, directing the Transfer Pricing Officer (TPO) to re-evaluate the selection and rejection of comparables, reapply quantitative filters correctly, consider appropriate operating margins and idle capacity adjustments, and account for differences in risk profiles. The Tribunal emphasized the need for consistency and accuracy in benchmarking international transactions for transfer pricing purposes. en-us Tue, 21 Jan 2020 00:00:00 +0530 Tue, 28 Jan 2020 10:08:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391417 The Tribunal allowed the taxpayer's appeals, directing the Transfer Pricing Officer (TPO) to re-evaluate the selection and rejection of comparables, reapply quantitative filters correctly, consider appropriate operating margins and idle capacity adjustments, and account for differences in risk profiles. The Tribunal emphasized the need for consistency and accuracy in benchmarking international transactions for transfer pricing purposes. Case-Laws Income Tax Tue, 21 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391417