https://www.taxtmi.com/caselaws?id=398066 The Tribunal partly allowed the assessee's appeals by directing the exclusion of certain comparable companies for Transfer Pricing purposes due to functional dissimilarity and upholding the lower depreciation rate for leasehold improvements. The Tribunal also instructed the Assessing Officer/TPO to grant the working capital adjustment to the assessee. The order was pronounced on 07.08.2020. en-us Fri, 07 Aug 2020 00:00:00 +0530 Sat, 05 Sep 2020 22:17:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398066 The Tribunal partly allowed the assessee's appeals by directing the exclusion of certain comparable companies for Transfer Pricing purposes due to functional dissimilarity and upholding the lower depreciation rate for leasehold improvements. The Tribunal also instructed the Assessing Officer/TPO to grant the working capital adjustment to the assessee. The order was pronounced on 07.08.2020. Case-Laws Income Tax Fri, 07 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398066