https://www.taxtmi.com/caselaws?id=306168 The Tribunal partially allowed the assessee's appeal. It upheld the exclusion of high-turnover comparables, directed the AO/TPO to reconsider specific comparables, and remanded the issues of foreign exchange fluctuation and working capital adjustment for further verification. The Tribunal emphasized adherence to relevant legal precedents and proper functional analysis. en-us Wed, 27 Jul 2022 00:00:00 +0530 Sat, 09 May 2026 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306168 The Tribunal partially allowed the assessee's appeal. It upheld the exclusion of high-turnover comparables, directed the AO/TPO to reconsider specific comparables, and remanded the issues of foreign exchange fluctuation and working capital adjustment for further verification. The Tribunal emphasized adherence to relevant legal precedents and proper functional analysis. Case-Laws Income Tax Wed, 27 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306168