High Court Affirms Tribunal's Exclusion of Comparables for Transfer Pricing Due to Lack of Segmental Data Consistency.

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....TP Adjustment - comparable selection - Clearly, since according to the Tribunal the segmental information was not available, the comparables were ordered to be excluded. We are of the opinion that there is no error in the approach adopted by the Tribunal, which is otherwise in line with the view taken by the coordinate bench. - HC....