https://www.taxtmi.com/caselaws?id=439040 The Tribunal directed the Assessing Officer to exclude certain comparables due to functional dissimilarities and past precedents, resulting in the appellant's margin falling within an acceptable range without further adjustment. As a result, the appeal was partly allowed, providing a favorable outcome for the appellant in the dispute over transfer pricing adjustments for international transactions. en-us Tue, 13 Jun 2023 00:00:00 +0530 Thu, 15 Jun 2023 08:02:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439040 The Tribunal directed the Assessing Officer to exclude certain comparables due to functional dissimilarities and past precedents, resulting in the appellant's margin falling within an acceptable range without further adjustment. As a result, the appeal was partly allowed, providing a favorable outcome for the appellant in the dispute over transfer pricing adjustments for international transactions. Case-Laws Income Tax Tue, 13 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439040