2017 (9) TMI 1676

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....ions)<br>Dated:- 5-9-2017<br>ITA 574/2017 - -<br>Income Tax<br>S. MURALIDHAR And PRATHIBA M. SINGH JJ. For the Appellant : Mr. Rahul Chaudhary, Senior Standing Counsel. For the Respondent : Ms. ....

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....the grounds of functional dissimilarity. The method for comparables analysis was the Transaction Net Margin Method. 3. Having perused the impugned order of the ITAT, the Court is of the view that n....