https://www.taxtmi.com/caselaws?id=305749 The High Court directed the Tribunal to reconsider the exclusion of Keynote Corporate Service Ltd and Motilal Oswal Investment Advisors Pvt. Ltd as comparables for Assessment Year 2009-10. Keynote Corporate Service Ltd was excluded due to functional dissimilarity, while Motilal Oswal Investment Advisors Pvt. Ltd was retained as it met the related party transaction threshold and was deemed functionally similar to the appellant. The Tribunal upheld the exclusion of Keynote Corporate Service Ltd and the inclusion of Motilal Oswal Investment Advisors Pvt. Ltd, disposing of both appeals accordingly. en-us Thu, 10 Dec 2020 00:00:00 +0530 Thu, 22 Dec 2022 21:07:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305749 The High Court directed the Tribunal to reconsider the exclusion of Keynote Corporate Service Ltd and Motilal Oswal Investment Advisors Pvt. Ltd as comparables for Assessment Year 2009-10. Keynote Corporate Service Ltd was excluded due to functional dissimilarity, while Motilal Oswal Investment Advisors Pvt. Ltd was retained as it met the related party transaction threshold and was deemed functionally similar to the appellant. The Tribunal upheld the exclusion of Keynote Corporate Service Ltd and the inclusion of Motilal Oswal Investment Advisors Pvt. Ltd, disposing of both appeals accordingly. Case-Laws Income Tax Thu, 10 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305749