https://www.taxtmi.com/caselaws?id=791755 Exclusion of Febulka Advertising Pvt. Ltd. from the transfer pricing comparables was treated as a factual determination, because the Tribunal found it operated in a different line of business and that its public financial data was incomplete, making selective reliance impermissible. The court held that this assessment turned on functional dissimilarity and appreciation of the record, not on a substantial question of law under section 260A. The exclusion of the comparable was therefore not interfered with. en-us Wed, 06 May 2026 00:00:00 +0530 Sat, 16 May 2026 09:09:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791755 Exclusion of Febulka Advertising Pvt. Ltd. from the transfer pricing comparables was treated as a factual determination, because the Tribunal found it operated in a different line of business and that its public financial data was incomplete, making selective reliance impermissible. The court held that this assessment turned on functional dissimilarity and appreciation of the record, not on a substantial question of law under section 260A. The exclusion of the comparable was therefore not interfered with. Case-Laws Income Tax Wed, 06 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791755