https://www.taxtmi.com/caselaws?id=305709 The Tribunal allowed the appeal, directing the AO/TPO to reassess transfer pricing adjustments and disallowances based on functional comparability and consistency with previous decisions. The Tribunal emphasized the inclusion of comparable companies and exclusion of functionally dissimilar ones. The order was pronounced on 13.07.2022. en-us Wed, 13 Jul 2022 00:00:00 +0530 Tue, 20 Dec 2022 23:12:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305709 The Tribunal allowed the appeal, directing the AO/TPO to reassess transfer pricing adjustments and disallowances based on functional comparability and consistency with previous decisions. The Tribunal emphasized the inclusion of comparable companies and exclusion of functionally dissimilar ones. The order was pronounced on 13.07.2022. Case-Laws Income Tax Wed, 13 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305709