https://www.taxtmi.com/caselaws?id=299583 The Tribunal allowed the assessee's appeal, directing the exclusion of certain comparables from the Transfer Pricing Officer's study and ordering verification of reimbursement details for disallowance under section 40(a)(i). The issues regarding interest and penalty were considered consequential. The judgment stressed the importance of accurate functional analysis and adherence to transfer pricing guidelines. en-us Wed, 30 Oct 2019 00:00:00 +0530 Tue, 21 Dec 2021 19:38:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299583 The Tribunal allowed the assessee's appeal, directing the exclusion of certain comparables from the Transfer Pricing Officer's study and ordering verification of reimbursement details for disallowance under section 40(a)(i). The issues regarding interest and penalty were considered consequential. The judgment stressed the importance of accurate functional analysis and adherence to transfer pricing guidelines. Case-Laws Income Tax Wed, 30 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299583