https://www.taxtmi.com/caselaws?id=436197 The appeal was partly allowed for statistical purposes, with specific directions to the AO/TPO for fresh consideration and correction of errors. The Tribunal emphasized the need for proper inclusion and exclusion of comparables based on turnover and functional similarity, and the necessity of making appropriate working capital adjustments. en-us Tue, 01 Nov 2022 00:00:00 +0530 Thu, 06 Apr 2023 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436197 The appeal was partly allowed for statistical purposes, with specific directions to the AO/TPO for fresh consideration and correction of errors. The Tribunal emphasized the need for proper inclusion and exclusion of comparables based on turnover and functional similarity, and the necessity of making appropriate working capital adjustments. Case-Laws Income Tax Tue, 01 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436197