https://www.taxtmi.com/caselaws?id=305774 The Tribunal partly allowed the appeal, directing the exclusion of certain high-turnover companies from the comparables list and reconsidering the inclusion of specific companies. The Tribunal emphasized the importance of functional similarity and consistent application of turnover filters in transfer pricing assessments. The detailed analysis of each issue reflects the Tribunal's adherence to legal precedents and principles of natural justice. en-us Mon, 27 Dec 2021 00:00:00 +0530 Fri, 23 Dec 2022 09:22:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305774 The Tribunal partly allowed the appeal, directing the exclusion of certain high-turnover companies from the comparables list and reconsidering the inclusion of specific companies. The Tribunal emphasized the importance of functional similarity and consistent application of turnover filters in transfer pricing assessments. The detailed analysis of each issue reflects the Tribunal's adherence to legal precedents and principles of natural justice. Case-Laws Income Tax Mon, 27 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305774