Lucas TVS Deemed Incomparable for Transfer Pricing Due to Lack of Segment-Wise Details in Manufacturing Activities.

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....TPA - there is a vast functional difference between the manufacturing activity of the assessee and Lucas TVS. Lucas TVS has no segment wise details for manufacturing components for cars, two wheelers, etc. The TPO or DRP has not taken any effort for taking the segment wise details - Lucas TVS cannot be a comparable case at all. - AT....