https://www.taxtmi.com/caselaws?id=400174 The Tribunal provided detailed directions for the inclusion/exclusion of various comparables, emphasizing functional comparability and consistency in applying filters. It clarified the treatment of foreign exchange fluctuation gain/loss as operational and dismissed the ground for risk adjustment as not pressed. The appeals were partly allowed, dismissed, or allowed for statistical purposes based on the specific issues raised. en-us Tue, 27 Oct 2020 00:00:00 +0530 Wed, 28 Oct 2020 22:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400174 The Tribunal provided detailed directions for the inclusion/exclusion of various comparables, emphasizing functional comparability and consistency in applying filters. It clarified the treatment of foreign exchange fluctuation gain/loss as operational and dismissed the ground for risk adjustment as not pressed. The appeals were partly allowed, dismissed, or allowed for statistical purposes based on the specific issues raised. Case-Laws Income Tax Tue, 27 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400174