https://www.taxtmi.com/caselaws?id=290476 The Tribunal partially allowed the appeal, directing the AO to re-examine issues such as working capital adjustments and the inclusion of certain comparables, while upholding the DRP's decisions on other matters. The Tribunal emphasized the necessity of functional similarity and sufficient evidence in determining company comparability. en-us Fri, 28 Apr 2017 00:00:00 +0530 Thu, 14 Nov 2024 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290476 The Tribunal partially allowed the appeal, directing the AO to re-examine issues such as working capital adjustments and the inclusion of certain comparables, while upholding the DRP's decisions on other matters. The Tribunal emphasized the necessity of functional similarity and sufficient evidence in determining company comparability. Case-Laws Income Tax Fri, 28 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290476