https://www.taxtmi.com/caselaws?id=305204 The Tribunal directed the AO/TPO to exclude certain comparables and reconsider others based on functional similarity and compliance with filters. The issue of notional interest on outstanding receivables was remanded for fresh consideration, taking into account the working capital adjustment. The disallowance under Section 40(a)(ia) was remanded for verification of TDS deduction and deposit. en-us Mon, 22 Mar 2021 00:00:00 +0530 Tue, 22 Nov 2022 11:20:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305204 The Tribunal directed the AO/TPO to exclude certain comparables and reconsider others based on functional similarity and compliance with filters. The issue of notional interest on outstanding receivables was remanded for fresh consideration, taking into account the working capital adjustment. The disallowance under Section 40(a)(ia) was remanded for verification of TDS deduction and deposit. Case-Laws Income Tax Mon, 22 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305204