https://www.taxtmi.com/caselaws?id=404741 The Tribunal allowed the appeal in part, directing the re-computation of the Arms Length Price (ALP) by excluding certain comparables and ensuring consistency with previous rulings. The Tribunal emphasized the importance of considering segmental results and appropriate comparables for ALP determination, resulting in adjustments to working capital and the selection/rejection of comparable companies to accurately benchmark the assessee's international transactions. en-us Mon, 22 Feb 2021 00:00:00 +0530 Wed, 03 Mar 2021 10:51:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404741 The Tribunal allowed the appeal in part, directing the re-computation of the Arms Length Price (ALP) by excluding certain comparables and ensuring consistency with previous rulings. The Tribunal emphasized the importance of considering segmental results and appropriate comparables for ALP determination, resulting in adjustments to working capital and the selection/rejection of comparable companies to accurately benchmark the assessee's international transactions. Case-Laws Income Tax Mon, 22 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404741