https://www.taxtmi.com/caselaws?id=462225 AT partially allowed appeal in transfer pricing case, directing exclusion of five large companies from comparable set and restoration of six companies for fresh examination. Key holdings include validating turnover filter as a comparability criterion, permitting restoration of rejected companies with new evidence, and allowing assessee to propose comparables before appellate authorities. Matter remanded for reconsideration to ensure accurate arm's length price determination. en-us Fri, 20 Sep 2019 00:00:00 +0530 Mon, 02 Jun 2025 19:15:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462225 AT partially allowed appeal in transfer pricing case, directing exclusion of five large companies from comparable set and restoration of six companies for fresh examination. Key holdings include validating turnover filter as a comparability criterion, permitting restoration of rejected companies with new evidence, and allowing assessee to propose comparables before appellate authorities. Matter remanded for reconsideration to ensure accurate arm's length price determination. Case-Laws Income Tax Fri, 20 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462225