https://www.taxtmi.com/caselaws?id=287130 The Tribunal dismissed the appeal filed by the AO and allowed the appeal of the assessee, confirming that IDCL and FCHL were valid comparables and excluding MOIAPL. The Tribunal upheld that a single comparable could be used to test the ALP of ITs, ensuring the assessee's transactions were within permissible limits. en-us Wed, 25 Oct 2017 00:00:00 +0530 Tue, 31 Mar 2020 12:11:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287130 The Tribunal dismissed the appeal filed by the AO and allowed the appeal of the assessee, confirming that IDCL and FCHL were valid comparables and excluding MOIAPL. The Tribunal upheld that a single comparable could be used to test the ALP of ITs, ensuring the assessee's transactions were within permissible limits. Case-Laws Income Tax Wed, 25 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287130