https://www.taxtmi.com/caselaws?id=287927 The Tribunal partly allowed the appeals filed by both the revenue and the assessee, directing the Assessing Officer/Transfer Pricing Officer to reconsider certain comparables, verify details provided by the assessee, and dispose of issues based on the Supreme Court's decision regarding leave encashment. The Tribunal stressed the significance of functional similarity and proper application of filters in transfer pricing analysis, while also addressing the selective exclusion of comparables and the imposition of conditions beyond legal requirements by the Dispute Resolution Panel. en-us Fri, 02 Aug 2019 00:00:00 +0530 Mon, 11 May 2020 10:57:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287927 The Tribunal partly allowed the appeals filed by both the revenue and the assessee, directing the Assessing Officer/Transfer Pricing Officer to reconsider certain comparables, verify details provided by the assessee, and dispose of issues based on the Supreme Court's decision regarding leave encashment. The Tribunal stressed the significance of functional similarity and proper application of filters in transfer pricing analysis, while also addressing the selective exclusion of comparables and the imposition of conditions beyond legal requirements by the Dispute Resolution Panel. Case-Laws Income Tax Fri, 02 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287927