https://www.taxtmi.com/caselaws?id=396053 The Tribunal set aside the orders for both assessment years, directing a fresh TP analysis with appropriate comparables and operating cost considerations. The appeals of the assessee were treated as allowed for statistical purposes, emphasizing the importance of accurate TP analysis and exclusion criteria compliance. en-us Wed, 17 Jun 2020 00:00:00 +0530 Mon, 30 Nov 2020 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396053 The Tribunal set aside the orders for both assessment years, directing a fresh TP analysis with appropriate comparables and operating cost considerations. The appeals of the assessee were treated as allowed for statistical purposes, emphasizing the importance of accurate TP analysis and exclusion criteria compliance. Case-Laws Income Tax Wed, 17 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396053