https://www.taxtmi.com/caselaws?id=432627 The tribunal allowed the appeal based on the recalled order's mandate, determining that TTK healthcare Ltd was not functionally comparable to the Assessee for transfer pricing purposes. The exclusion of TTK healthcare Ltd from the comparables list led to no transfer pricing adjustment being warranted as the Assessee's margins were higher. The tribunal found no reason to dispute the correctness of the transfer pricing officer's decision, resulting in the allowance of the appeal on the grounds related to the inclusion/exclusion of TTK healthcare Ltd. en-us Mon, 09 Jan 2023 00:00:00 +0530 Tue, 10 Jan 2023 09:25:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432627 The tribunal allowed the appeal based on the recalled order's mandate, determining that TTK healthcare Ltd was not functionally comparable to the Assessee for transfer pricing purposes. The exclusion of TTK healthcare Ltd from the comparables list led to no transfer pricing adjustment being warranted as the Assessee's margins were higher. The tribunal found no reason to dispute the correctness of the transfer pricing officer's decision, resulting in the allowance of the appeal on the grounds related to the inclusion/exclusion of TTK healthcare Ltd. Case-Laws Income Tax Mon, 09 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432627