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🚀 New: Section-Wise Filter ✕

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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        ITAT ruled on transfer pricing comparables and foreign exchange gains, directing: (1) Net gain from foreign currency transactions of Rs. 17.02 crore to be treated as operating income; (2) Excluding four comparables (Manipal Digital Systems, CES, MPS, Domex E-Data) as functionally different; (3) Retaining Tech Mahindra Business Services as a valid comparable; (4) Excluding Integra Software Services, Vitae International Accounting, and Access Healthcare Services based on precedent; (5) Rejecting Global Healthcare Billing and Digicall Global as inappropriate comparables; (6) Including R Systems International as a comparable; and (7) Excluding Bhilwara Info Technology, Cosmic Global, and Jindal Intellicom from the comparable list for calculating Profit Level Indicator under Transactional Net Margin Method.

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