https://www.taxtmi.com/caselaws?id=398980 The Tribunal allowed the assessee's appeal, directing the inclusion of specific companies as comparables and excluding others. The Revenue's appeal was dismissed, emphasizing consistency and functional comparability in selecting comparable companies for transfer pricing purposes. en-us Wed, 09 Sep 2020 00:00:00 +0530 Tue, 29 Sep 2020 07:25:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398980 The Tribunal allowed the assessee's appeal, directing the inclusion of specific companies as comparables and excluding others. The Revenue's appeal was dismissed, emphasizing consistency and functional comparability in selecting comparable companies for transfer pricing purposes. Case-Laws Income Tax Wed, 09 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398980