https://www.taxtmi.com/caselaws?id=404046 The Tribunal allowed the appeal, directing the AO/TPO to exclude Eclerx Services Ltd. from the set of comparables for the assessment year. The order set aside the final assessment order, allowing the grounds raised by the assessee regarding the functional dissimilarity of Eclerx Services Ltd. The Tribunal emphasized the importance of considering functional comparability in selecting comparables for benchmarking international transactions in the design engineering services segment. en-us Fri, 05 Feb 2021 00:00:00 +0530 Wed, 14 Apr 2021 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404046 The Tribunal allowed the appeal, directing the AO/TPO to exclude Eclerx Services Ltd. from the set of comparables for the assessment year. The order set aside the final assessment order, allowing the grounds raised by the assessee regarding the functional dissimilarity of Eclerx Services Ltd. The Tribunal emphasized the importance of considering functional comparability in selecting comparables for benchmarking international transactions in the design engineering services segment. Case-Laws Income Tax Fri, 05 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404046