https://www.taxtmi.com/caselaws?id=303973 The Tribunal partially allowed the Assessee's appeal by directing the exclusion and inclusion of specific comparable companies in the Transfer Pricing analysis, remanding the treatment of software expenses and provision for leave encashment to the Assessing Officer for fresh consideration, and ensuring compliance with the directions of the Dispute Resolution Panel. The Tribunal emphasized functional similarities and segmental data in determining the comparability of companies for Transfer Pricing purposes. en-us Wed, 10 Mar 2021 00:00:00 +0530 Tue, 30 Aug 2022 08:34:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303973 The Tribunal partially allowed the Assessee's appeal by directing the exclusion and inclusion of specific comparable companies in the Transfer Pricing analysis, remanding the treatment of software expenses and provision for leave encashment to the Assessing Officer for fresh consideration, and ensuring compliance with the directions of the Dispute Resolution Panel. The Tribunal emphasized functional similarities and segmental data in determining the comparability of companies for Transfer Pricing purposes. Case-Laws Income Tax Wed, 10 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303973