https://www.taxtmi.com/caselaws?id=403861 The Tribunal restored the issue to the Assessing Officer for reevaluation, emphasizing the importance of a meticulous examination of functional profiles and comparables in transfer pricing assessments. The decision stressed the correct application of transfer pricing methods and comparables selection to ensure a fair determination of transfer pricing adjustments, underscoring the significance of a thorough analysis and providing the assessee with a fair opportunity to present their case. en-us Wed, 27 Jan 2021 00:00:00 +0530 Wed, 10 Feb 2021 09:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403861 The Tribunal restored the issue to the Assessing Officer for reevaluation, emphasizing the importance of a meticulous examination of functional profiles and comparables in transfer pricing assessments. The decision stressed the correct application of transfer pricing methods and comparables selection to ensure a fair determination of transfer pricing adjustments, underscoring the significance of a thorough analysis and providing the assessee with a fair opportunity to present their case. Case-Laws Income Tax Wed, 27 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403861