https://www.taxtmi.com/caselaws?id=290157 The tribunal partly allowed the appeal, directing the exclusion of certain comparables in both the software development and ITES segments. The issue of BNR Udyog Ltd. was restored to the AO/TPO for fresh consideration. The decisions were based on functional dissimilarities, previous tribunal orders, and relevant judicial precedents. en-us Fri, 06 Apr 2018 00:00:00 +0530 Fri, 11 Sep 2020 11:53:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290157 The tribunal partly allowed the appeal, directing the exclusion of certain comparables in both the software development and ITES segments. The issue of BNR Udyog Ltd. was restored to the AO/TPO for fresh consideration. The decisions were based on functional dissimilarities, previous tribunal orders, and relevant judicial precedents. Case-Laws Income Tax Fri, 06 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290157