https://www.taxtmi.com/caselaws?id=443530 The Miscellaneous Petition filed by the assessee was partly allowed. The Tribunal dismissed certain issues, such as rearguing grounds not pressed originally and exclusion of companies based on turnover and functional dissimilarity filters. Other issues, including exclusion/inclusion of companies and considering a company as comparable based on export turnover filters, were remitted for fresh consideration by the AO/TPO. The argument regarding modification of persistent losses filter and exclusion of a specific company was also dismissed by the Tribunal. en-us Mon, 12 Jun 2023 00:00:00 +0530 Tue, 26 Sep 2023 08:18:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443530 The Miscellaneous Petition filed by the assessee was partly allowed. The Tribunal dismissed certain issues, such as rearguing grounds not pressed originally and exclusion of companies based on turnover and functional dissimilarity filters. Other issues, including exclusion/inclusion of companies and considering a company as comparable based on export turnover filters, were remitted for fresh consideration by the AO/TPO. The argument regarding modification of persistent losses filter and exclusion of a specific company was also dismissed by the Tribunal. Case-Laws Income Tax Mon, 12 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443530