https://www.taxtmi.com/caselaws?id=395936 The Tribunal allowed the appeal for statistical purposes, directing the exclusion of certain comparables due to functional dissimilarity in the trading, support service, and technical service segments. It emphasized the importance of selecting appropriate comparables and applying transfer pricing methods correctly. Additionally, it ruled that transfer pricing adjustments should not affect Minimum Alternate Tax (MAT) computations, aligning with legal principles established in previous judicial decisions. The Tribunal's decision highlighted the significance of functional similarity in transfer pricing analysis. en-us Mon, 27 Apr 2020 00:00:00 +0530 Mon, 15 Jun 2020 10:28:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395936 The Tribunal allowed the appeal for statistical purposes, directing the exclusion of certain comparables due to functional dissimilarity in the trading, support service, and technical service segments. It emphasized the importance of selecting appropriate comparables and applying transfer pricing methods correctly. Additionally, it ruled that transfer pricing adjustments should not affect Minimum Alternate Tax (MAT) computations, aligning with legal principles established in previous judicial decisions. The Tribunal's decision highlighted the significance of functional similarity in transfer pricing analysis. Case-Laws Income Tax Mon, 27 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395936