https://www.taxtmi.com/caselaws?id=776714 ITAT (Bang) held that one comparable selected by the TPO/AO is functionally dissimilar to the assessee and must be excluded from the comparable set. Two other comparables require fresh consideration under the filters applied by the TPO; the AO/TPO must afford the assessee a reasonable opportunity to be heard and the assessee must submit supporting documents for inclusion. The assessee's appeal was partly allowed for statistical purposes. en-us Thu, 24 Jul 2025 00:00:00 +0530 Mon, 18 Aug 2025 08:39:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776714 ITAT (Bang) held that one comparable selected by the TPO/AO is functionally dissimilar to the assessee and must be excluded from the comparable set. Two other comparables require fresh consideration under the filters applied by the TPO; the AO/TPO must afford the assessee a reasonable opportunity to be heard and the assessee must submit supporting documents for inclusion. The assessee's appeal was partly allowed for statistical purposes. Case-Laws Income Tax Thu, 24 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776714