https://www.taxtmi.com/caselaws?id=398932 The Tribunal partially allowed the appeal by directing the exclusion of certain comparables due to functional dissimilarity and the re-examination of others based on the turnover filter. The ground related to the working capital adjustment was rejected. The judgment emphasizes the significance of functional similarity in selecting comparables and the importance of adhering to DRP directions. en-us Fri, 25 Sep 2020 00:00:00 +0530 Mon, 28 Sep 2020 08:44:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398932 The Tribunal partially allowed the appeal by directing the exclusion of certain comparables due to functional dissimilarity and the re-examination of others based on the turnover filter. The ground related to the working capital adjustment was rejected. The judgment emphasizes the significance of functional similarity in selecting comparables and the importance of adhering to DRP directions. Case-Laws Income Tax Fri, 25 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398932