https://www.taxtmi.com/caselaws?id=406181 The appeal was allowed with directions for the exclusion of certain comparables and remand for verification of others. The working capital adjustment issue was also remanded for reconsideration. The judgment emphasized the importance of accurate comparability analysis and the proper application of filters in transfer pricing cases. en-us Thu, 25 Mar 2021 00:00:00 +0530 Wed, 07 Apr 2021 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406181 The appeal was allowed with directions for the exclusion of certain comparables and remand for verification of others. The working capital adjustment issue was also remanded for reconsideration. The judgment emphasized the importance of accurate comparability analysis and the proper application of filters in transfer pricing cases. Case-Laws Income Tax Thu, 25 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406181