TP Adjustment - comparable selection - Clearly, since according ...
Case Laws Income Tax
September 26, 2023
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
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