https://www.taxtmi.com/caselaws?id=292868 The Tribunal allowed the assessee's appeal, directing the AO/TPO to exclude companies with turnovers exceeding Rs. 200 crores and to re-examine the inclusion of R Systems International Ltd and Akshay Software Technologies Ltd based on provided financial data and functional analysis. The decision aligns with previous tribunal rulings emphasizing the application of an upper turnover filter uniformly. en-us Fri, 11 Sep 2020 00:00:00 +0530 Sun, 10 Jan 2021 20:57:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292868 The Tribunal allowed the assessee's appeal, directing the AO/TPO to exclude companies with turnovers exceeding Rs. 200 crores and to re-examine the inclusion of R Systems International Ltd and Akshay Software Technologies Ltd based on provided financial data and functional analysis. The decision aligns with previous tribunal rulings emphasizing the application of an upper turnover filter uniformly. Case-Laws Income Tax Fri, 11 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292868