https://www.taxtmi.com/highlights?id=52965 TP Adjustment - Selection of comparable - An inclusion of certain entity in the list of comparables by the assessee in transfer pricing study report cannot act as estoppel against the assessee if, at a later stage, assessee seeks exclusion of the said comparable on account of functional disparity or it fails to qualify any of the filters applied. en-us Tue, 14 Apr 2020 15:32:18 +0530 Tue, 14 Apr 2020 15:32:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=52965 TP Adjustment - Selection of comparable - An inclusion of certain entity in the list of comparables by the assessee in transfer pricing study report cannot act as estoppel against the assessee if, at a later stage, assessee seeks exclusion of the said comparable on account of functional disparity or it fails to qualify any of the filters applied. Highlights Income Tax Tue, 14 Apr 2020 15:32:18 +0530 https://www.taxtmi.com/highlights?id=52965