https://www.taxtmi.com/caselaws?id=301998 The appeal was allowed for statistical purposes, with key issues remanded back to the AO/TPO for fresh consideration. The Tribunal emphasized the importance of consistency and accurate functional analysis in selecting comparables. Specifically, the computation of interest on overdue receivables and the disallowance of severance costs were to be reevaluated. en-us Tue, 26 Feb 2019 00:00:00 +0530 Fri, 29 Apr 2022 20:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301998 The appeal was allowed for statistical purposes, with key issues remanded back to the AO/TPO for fresh consideration. The Tribunal emphasized the importance of consistency and accurate functional analysis in selecting comparables. Specifically, the computation of interest on overdue receivables and the disallowance of severance costs were to be reevaluated. Case-Laws Income Tax Tue, 26 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301998