https://www.taxtmi.com/caselaws?id=395426 The Tribunal upheld the Dispute Resolution Panel's decision to include UB Engineering Ltd., Tata Projects Ltd., and L&T Sargent Lundy Ltd. as comparables while excluding NTPC Electricity Supply Company Ltd. The Tribunal emphasized the importance of functional comparability and adherence to the service income filter. The Revenue's appeals were dismissed. en-us Mon, 04 May 2020 00:00:00 +0530 Wed, 20 May 2020 19:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395426 The Tribunal upheld the Dispute Resolution Panel's decision to include UB Engineering Ltd., Tata Projects Ltd., and L&T Sargent Lundy Ltd. as comparables while excluding NTPC Electricity Supply Company Ltd. The Tribunal emphasized the importance of functional comparability and adherence to the service income filter. The Revenue's appeals were dismissed. Case-Laws Income Tax Mon, 04 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395426