https://www.taxtmi.com/caselaws?id=417909 The Tribunal upheld the exclusion of Mitcon Consultancy & Engg. Services Ltd, Kicons Limited, and Korus Engineering Solution Pvt. Ltd from the final set of comparables for determining the Arm's Length Price in international transactions. The decision was based on the functional dissimilarity of these companies to the assessee and the lack of necessary segmental details, emphasizing the importance of ensuring comparability in transfer pricing assessments. en-us Fri, 21 Jan 2022 00:00:00 +0530 Tue, 09 Aug 2022 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417909 The Tribunal upheld the exclusion of Mitcon Consultancy & Engg. Services Ltd, Kicons Limited, and Korus Engineering Solution Pvt. Ltd from the final set of comparables for determining the Arm's Length Price in international transactions. The decision was based on the functional dissimilarity of these companies to the assessee and the lack of necessary segmental details, emphasizing the importance of ensuring comparability in transfer pricing assessments. Case-Laws Income Tax Fri, 21 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417909