https://www.taxtmi.com/caselaws?id=394495 The Revenue's appeal was dismissed due to low tax effect falling below the prescribed monetary limit. The appellant's benchmarking analysis was rejected, leading to the exclusion of certain comparables and inclusion of others. The Tribunal partially allowed the appellant's appeal, directing the inclusion of specific companies in the final set of comparables and the exclusion of others due to functional disparities. An additional ground raised by the appellant was admitted for review by the Transfer Pricing Officer. en-us Fri, 31 Jan 2020 00:00:00 +0530 Tue, 14 Apr 2020 15:32:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394495 The Revenue's appeal was dismissed due to low tax effect falling below the prescribed monetary limit. The appellant's benchmarking analysis was rejected, leading to the exclusion of certain comparables and inclusion of others. The Tribunal partially allowed the appellant's appeal, directing the inclusion of specific companies in the final set of comparables and the exclusion of others due to functional disparities. An additional ground raised by the appellant was admitted for review by the Transfer Pricing Officer. Case-Laws Income Tax Fri, 31 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394495