https://www.taxtmi.com/caselaws?id=306522 The Tribunal partially allowed the appeal, directing the exclusion of two companies from the comparables list due to functional differences and lack of segmental data. The Transfer Pricing documentation was rejected, focusing on comparability analysis. Other issues raised were not addressed as the assessee did not press them. The decision was announced on 9th November 2020. en-us Mon, 09 Nov 2020 00:00:00 +0530 Sun, 05 Feb 2023 20:33:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306522 The Tribunal partially allowed the appeal, directing the exclusion of two companies from the comparables list due to functional differences and lack of segmental data. The Transfer Pricing documentation was rejected, focusing on comparability analysis. Other issues raised were not addressed as the assessee did not press them. The decision was announced on 9th November 2020. Case-Laws Income Tax Mon, 09 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306522