https://www.taxtmi.com/caselaws?id=307252 The Tribunal partially allowed the appeal, directing the exclusion of certain comparables for not meeting the turnover filter and for functional dissimilarity. The issue of interest on receivables was remitted for fresh consideration, with specific directions on the rate of interest and the treatment of working capital adjustment. The Tribunal stressed the importance of detailed functional and risk analysis for precise transfer pricing adjustments. en-us Thu, 10 Nov 2022 00:00:00 +0530 Thu, 30 Mar 2023 01:21:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307252 The Tribunal partially allowed the appeal, directing the exclusion of certain comparables for not meeting the turnover filter and for functional dissimilarity. The issue of interest on receivables was remitted for fresh consideration, with specific directions on the rate of interest and the treatment of working capital adjustment. The Tribunal stressed the importance of detailed functional and risk analysis for precise transfer pricing adjustments. Case-Laws Income Tax Thu, 10 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307252