https://www.taxtmi.com/caselaws?id=397380 The Tribunal partially allowed the appeal, directing the exclusion and inclusion of comparables in transfer pricing adjustments, granting deduction u/s 10A for a new unit, remanding the disallowance of relocation expenses for verification, and instructing the granting of tax deducted at source with applicable interest. Emphasizing consistency and adherence to legal provisions, the judgment highlighted the importance of functional similarity in determining tax liabilities and deductions. en-us Thu, 13 Aug 2020 00:00:00 +0530 Mon, 17 Aug 2020 11:30:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397380 The Tribunal partially allowed the appeal, directing the exclusion and inclusion of comparables in transfer pricing adjustments, granting deduction u/s 10A for a new unit, remanding the disallowance of relocation expenses for verification, and instructing the granting of tax deducted at source with applicable interest. Emphasizing consistency and adherence to legal provisions, the judgment highlighted the importance of functional similarity in determining tax liabilities and deductions. Case-Laws Income Tax Thu, 13 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397380