https://www.taxtmi.com/caselaws?id=306728 E-Infochips Ltd. was excluded from the transfer pricing comparables set because its service income did not meet the prescribed 75% filter and its diverse functions were not supported by reliable segmental information. The Tribunal followed earlier coordinate bench decisions and the same view taken on similar facts for the relevant assessment year, finding no basis to depart from that consistent approach. The exclusion was therefore upheld and the revenue's objection was rejected. en-us Mon, 28 Sep 2020 00:00:00 +0530 Wed, 22 Feb 2023 08:49:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306728 E-Infochips Ltd. was excluded from the transfer pricing comparables set because its service income did not meet the prescribed 75% filter and its diverse functions were not supported by reliable segmental information. The Tribunal followed earlier coordinate bench decisions and the same view taken on similar facts for the relevant assessment year, finding no basis to depart from that consistent approach. The exclusion was therefore upheld and the revenue's objection was rejected. Case-Laws Income Tax Mon, 28 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306728