https://www.taxtmi.com/caselaws?id=435002 The Tribunal directed the Transfer Pricing Officer to recompute the Arms' Length Price of the international transaction by excluding four companies with high turnover and re-examining the functional comparability of two selected companies. The appeal by the assessee was partly allowed, instructing the TPO to provide the assessee with an opportunity to be heard. en-us Tue, 20 Sep 2022 00:00:00 +0530 Thu, 09 Mar 2023 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435002 The Tribunal directed the Transfer Pricing Officer to recompute the Arms' Length Price of the international transaction by excluding four companies with high turnover and re-examining the functional comparability of two selected companies. The appeal by the assessee was partly allowed, instructing the TPO to provide the assessee with an opportunity to be heard. Case-Laws Income Tax Tue, 20 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435002