https://www.taxtmi.com/caselaws?id=428247 The High Court upheld the ITAT's decision, dismissing the appeal as no substantial questions of law were found to arise from the case. The judgment emphasized the importance of considering relevant factors in transfer pricing studies and upheld the exclusion of comparables based on functional dissimilarities. en-us Thu, 22 Sep 2022 00:00:00 +0530 Mon, 02 Jan 2023 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428247 The High Court upheld the ITAT's decision, dismissing the appeal as no substantial questions of law were found to arise from the case. The judgment emphasized the importance of considering relevant factors in transfer pricing studies and upheld the exclusion of comparables based on functional dissimilarities. Case-Laws Income Tax Thu, 22 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428247