https://www.taxtmi.com/caselaws?id=442757 The Tribunal upheld the exclusion of certain comparables for Transfer Pricing adjustments, citing functional dissimilarity and lack of segmental information, while directing the inclusion of others. Notional interest on overdue receivables was set at 6% per annum for amounts outstanding for more than 30 days, in line with established precedents. Appeals from both Revenue and Assessee, as well as cross objections, were partially allowed. en-us Thu, 31 Aug 2023 00:00:00 +0530 Fri, 08 Sep 2023 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442757 The Tribunal upheld the exclusion of certain comparables for Transfer Pricing adjustments, citing functional dissimilarity and lack of segmental information, while directing the inclusion of others. Notional interest on overdue receivables was set at 6% per annum for amounts outstanding for more than 30 days, in line with established precedents. Appeals from both Revenue and Assessee, as well as cross objections, were partially allowed. Case-Laws Income Tax Thu, 31 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442757