https://www.taxtmi.com/caselaws?id=309873 The Tribunal directed the exclusion of 10 specific comparable companies for Transfer Pricing adjustments, considering factors such as functional differences and past judgments. Following this exclusion, the Arm's Length Price (ALP) was to be determined by considering the remaining 15 comparable companies. The appeal filed by the assessee challenging the final assessment order was allowed, with the order pronounced in open court on 29.08.2022 by ITAT Mumbai. en-us Mon, 29 Aug 2022 00:00:00 +0530 Tue, 26 Sep 2023 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309873 The Tribunal directed the exclusion of 10 specific comparable companies for Transfer Pricing adjustments, considering factors such as functional differences and past judgments. Following this exclusion, the Arm's Length Price (ALP) was to be determined by considering the remaining 15 comparable companies. The appeal filed by the assessee challenging the final assessment order was allowed, with the order pronounced in open court on 29.08.2022 by ITAT Mumbai. Case-Laws Income Tax Mon, 29 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309873