https://www.taxtmi.com/caselaws?id=436648 The Tribunal partially upheld the Assessee's appeal, instructing the TPO to recompute the ALP for both SWD and ITeS segments. The Tribunal mandated the exclusion of companies exceeding the Rs.200 crore turnover and those breaching the RPT filter. It emphasized precise comparability analysis and compliance with Chapter X of the Income Tax Act. The decision was delivered in open court. en-us Mon, 09 Jan 2023 00:00:00 +0530 Mon, 10 Jun 2024 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436648 The Tribunal partially upheld the Assessee's appeal, instructing the TPO to recompute the ALP for both SWD and ITeS segments. The Tribunal mandated the exclusion of companies exceeding the Rs.200 crore turnover and those breaching the RPT filter. It emphasized precise comparability analysis and compliance with Chapter X of the Income Tax Act. The decision was delivered in open court. Case-Laws Income Tax Mon, 09 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436648