https://www.taxtmi.com/caselaws?id=286800 The Tribunal allowed the assessee's appeals for A.Y. 2011-12 and 2012-13, directing the inclusion and exclusion of specific comparables to ensure the transactions were at arm's length. The revenue's appeal for A.Y. 2011-12 was dismissed based on the CBDT Circular No. 3/2018. The Tribunal's decisions were guided by previous case law and functional similarity in selecting comparables. en-us Wed, 20 Feb 2019 00:00:00 +0530 Sun, 15 Mar 2020 22:45:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286800 The Tribunal allowed the assessee's appeals for A.Y. 2011-12 and 2012-13, directing the inclusion and exclusion of specific comparables to ensure the transactions were at arm's length. The revenue's appeal for A.Y. 2011-12 was dismissed based on the CBDT Circular No. 3/2018. The Tribunal's decisions were guided by previous case law and functional similarity in selecting comparables. Case-Laws Income Tax Wed, 20 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286800