https://www.taxtmi.com/caselaws?id=306314 Transfer pricing comparables must be tested for functional similarity, related party exposure and reliable segmental data, and some exclusions or inclusions may require fresh examination; the Tribunal restored part of the comparability exercise while directing inclusion of M. N. Dastur & Company Private Ltd. Reimbursement of travel, conveyance, salary and allowance payments to a foreign group company was also remitted for factual verification on chargeability to tax and withholding requirements under section 40(a)(i). Employees' provident fund contributions paid before the return-filing due date were held not liable to disallowance merely because the statutory deposit date under labour law was missed. en-us Tue, 19 Jun 2018 00:00:00 +0530 Sat, 21 Jan 2023 15:19:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306314 Transfer pricing comparables must be tested for functional similarity, related party exposure and reliable segmental data, and some exclusions or inclusions may require fresh examination; the Tribunal restored part of the comparability exercise while directing inclusion of M. N. Dastur & Company Private Ltd. Reimbursement of travel, conveyance, salary and allowance payments to a foreign group company was also remitted for factual verification on chargeability to tax and withholding requirements under section 40(a)(i). Employees' provident fund contributions paid before the return-filing due date were held not liable to disallowance merely because the statutory deposit date under labour law was missed. Case-Laws Income Tax Tue, 19 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306314