https://www.taxtmi.com/caselaws?id=303990 The taxpayer's appeal was partly allowed in a transfer pricing case. The Tribunal excluded certain companies from the final set of comparables, deleted the proposed adjustment for delay in receipt of receivables, and directed the AO to grant credit for TDS after verification. The decision underscored the importance of functional comparability and proper segmental financials in transfer pricing matters. en-us Fri, 12 Nov 2021 00:00:00 +0530 Thu, 28 May 2026 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303990 The taxpayer's appeal was partly allowed in a transfer pricing case. The Tribunal excluded certain companies from the final set of comparables, deleted the proposed adjustment for delay in receipt of receivables, and directed the AO to grant credit for TDS after verification. The decision underscored the importance of functional comparability and proper segmental financials in transfer pricing matters. Case-Laws Income Tax Fri, 12 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303990