https://www.taxtmi.com/caselaws?id=294155 The ITAT partially allowed the appeal, remanding key issues to the TPO for further evaluation. It directed the exclusion of certain comparables due to functional dissimilarities and remanded others for reassessment. The Tribunal emphasized accurate comparability analysis and proper handling of interest on receivables, aligning with established judicial precedents. en-us Wed, 28 Aug 2019 00:00:00 +0530 Tue, 12 Nov 2024 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294155 The ITAT partially allowed the appeal, remanding key issues to the TPO for further evaluation. It directed the exclusion of certain comparables due to functional dissimilarities and remanded others for reassessment. The Tribunal emphasized accurate comparability analysis and proper handling of interest on receivables, aligning with established judicial precedents. Case-Laws Income Tax Wed, 28 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294155