https://www.taxtmi.com/caselaws?id=305302 The Tribunal partly allowed the appeal, remanding certain issues back to the TPO/AO for further consideration and directing the deletion of specific additions made by the AO. The Tribunal upheld the application of the turnover filter and the RPT filter, excluding certain companies from the list of comparables. Adjustments for delayed realization of outstanding from AE were remanded for fresh consideration. Additions under section 28(1)(iv) and for import of equipment without supporting documents were deleted. The Tribunal's decisions emphasized principles of comparability, functional similarity, and adherence to established filters. en-us Mon, 27 Jun 2022 00:00:00 +0530 Tue, 02 Jan 2024 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305302 The Tribunal partly allowed the appeal, remanding certain issues back to the TPO/AO for further consideration and directing the deletion of specific additions made by the AO. The Tribunal upheld the application of the turnover filter and the RPT filter, excluding certain companies from the list of comparables. Adjustments for delayed realization of outstanding from AE were remanded for fresh consideration. Additions under section 28(1)(iv) and for import of equipment without supporting documents were deleted. The Tribunal's decisions emphasized principles of comparability, functional similarity, and adherence to established filters. Case-Laws Income Tax Mon, 27 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305302