https://www.taxtmi.com/caselaws?id=468427 In transfer pricing comparability, size and turnover were treated as relevant factors because materially different turnover can distort the realism of benchmarking. The Tribunal rejected any universal application of a Rs. 200 crore upper turnover threshold and held that the appropriate filter must be set with reference to the assessee's turnover and surrounding circumstances. The matter was restored for fresh comparability examination so the Transfer Pricing Officer could apply an appropriate upper turnover filter in benchmarking the selected comparables. en-us Thu, 22 May 2025 00:00:00 +0530 Tue, 05 May 2026 18:36:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468427 In transfer pricing comparability, size and turnover were treated as relevant factors because materially different turnover can distort the realism of benchmarking. The Tribunal rejected any universal application of a Rs. 200 crore upper turnover threshold and held that the appropriate filter must be set with reference to the assessee's turnover and surrounding circumstances. The matter was restored for fresh comparability examination so the Transfer Pricing Officer could apply an appropriate upper turnover filter in benchmarking the selected comparables. Case-Laws Income Tax Thu, 22 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468427