https://www.taxtmi.com/caselaws?id=443715 The Tribunal partly allowed the Revenue's appeal challenging the exclusion of companies by the CIT(A) from the list of comparables for computing the arm's length price (ALP) under the Resale Price Method. The Tribunal directed the AO/TPO to recompute the ALP of specified domestic transactions using current year data and applying Rule 10CA for datasets with fewer than six comparables. The appeal of the Revenue was partly allowed, and the Cross objection of the assessee was dismissed. en-us Wed, 27 Sep 2023 00:00:00 +0530 Sat, 30 Sep 2023 08:24:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443715 The Tribunal partly allowed the Revenue's appeal challenging the exclusion of companies by the CIT(A) from the list of comparables for computing the arm's length price (ALP) under the Resale Price Method. The Tribunal directed the AO/TPO to recompute the ALP of specified domestic transactions using current year data and applying Rule 10CA for datasets with fewer than six comparables. The appeal of the Revenue was partly allowed, and the Cross objection of the assessee was dismissed. Case-Laws Income Tax Wed, 27 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443715