https://www.taxtmi.com/caselaws?id=289696 The Tribunal partly allowed the assessee's appeal, dismissing the Revenue's appeal. It emphasized functional comparability and consistency in benchmarking international transactions. Specific issues were remanded for further consideration by the CIT(A). The Tribunal excluded Brescon Corporate Advisors Limited as a comparable and allowed the deduction for the bonus paid to directors. Additionally, it remanded the inclusion of Integrated Enterprises India Limited as a comparable back to the CIT(A) for fresh consideration. en-us Tue, 19 Sep 2017 00:00:00 +0530 Mon, 17 Aug 2020 07:35:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289696 The Tribunal partly allowed the assessee's appeal, dismissing the Revenue's appeal. It emphasized functional comparability and consistency in benchmarking international transactions. Specific issues were remanded for further consideration by the CIT(A). The Tribunal excluded Brescon Corporate Advisors Limited as a comparable and allowed the deduction for the bonus paid to directors. Additionally, it remanded the inclusion of Integrated Enterprises India Limited as a comparable back to the CIT(A) for fresh consideration. Case-Laws Income Tax Tue, 19 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289696