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    <title>2021 (1) TMI 921 - KARNATAKA HIGH COURT</title>
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    <description>The High Court set aside the tribunal&#039;s decision in a transfer pricing dispute, emphasizing the need for thorough consideration of evidence. The tribunal&#039;s exclusion of certain companies as comparables was deemed lacking in reasoning and clarity. The court stressed the importance of adhering to legal principles and providing well-founded decisions in such matters. The case was remitted for a fresh decision in line with the law, underscoring the significance of a comprehensive evaluation of evidence and findings in transfer pricing disputes.</description>
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