https://www.taxtmi.com/caselaws?id=308749 The Tribunal partly allowed the appeal, directing the Assessing Officer/TPO to rework the Arm's Length Price of international transactions based on the provided directions. The judgment emphasized considering export incentives and foreign exchange gains as operational income and excluding functionally dissimilar companies from comparables in Transfer Pricing analysis. en-us Wed, 21 Sep 2016 00:00:00 +0530 Tue, 18 Jul 2023 22:46:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308749 The Tribunal partly allowed the appeal, directing the Assessing Officer/TPO to rework the Arm's Length Price of international transactions based on the provided directions. The judgment emphasized considering export incentives and foreign exchange gains as operational income and excluding functionally dissimilar companies from comparables in Transfer Pricing analysis. Case-Laws Income Tax Wed, 21 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308749