https://www.taxtmi.com/caselaws?id=306367 The Tribunal allowed the assessee's appeal and partly allowed the revenue's appeal, directing the AO/TPO to recompute the ALP of the international transaction. The Tribunal upheld the exclusion of comparables based on functional dissimilarity and directed the inclusion of specific companies, aligning with consistent judicial decisions. The order was pronounced on 21st Oct 2020. en-us Wed, 21 Oct 2020 00:00:00 +0530 Wed, 25 Jan 2023 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306367 The Tribunal allowed the assessee's appeal and partly allowed the revenue's appeal, directing the AO/TPO to recompute the ALP of the international transaction. The Tribunal upheld the exclusion of comparables based on functional dissimilarity and directed the inclusion of specific companies, aligning with consistent judicial decisions. The order was pronounced on 21st Oct 2020. Case-Laws Income Tax Wed, 21 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306367