https://www.taxtmi.com/caselaws?id=296273 The tribunal partly allowed the appeal, directing the exclusion of Kerala State Industrial Enterprises Ltd. from the list of comparables, impacting the Arm's Length Price adjustment. Other grounds were dismissed. The decision highlighted the significance of a precise functional profile in selecting comparables for transfer pricing analysis. en-us Mon, 18 Feb 2019 00:00:00 +0530 Tue, 13 Jul 2021 10:34:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296273 The tribunal partly allowed the appeal, directing the exclusion of Kerala State Industrial Enterprises Ltd. from the list of comparables, impacting the Arm's Length Price adjustment. Other grounds were dismissed. The decision highlighted the significance of a precise functional profile in selecting comparables for transfer pricing analysis. Case-Laws Income Tax Mon, 18 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296273