https://www.taxtmi.com/caselaws?id=206098 The Tribunal allowed the appeal based on the exclusion of 3 DPLM Software as a comparable in transfer pricing analysis due to its high related party transactions. The decision emphasized the significance of accurately assessing comparables to avoid unfair adjustments, directing the matter back to the Assessing Officer for verification of the factual aspect regarding 3 DPLM Software's related party transactions. The Tribunal's ruling underscored the importance of adhering to legal precedents and ensuring comparability in transfer pricing analysis. en-us Fri, 25 Mar 2011 00:00:00 +0530 Mon, 21 Mar 2016 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206098 The Tribunal allowed the appeal based on the exclusion of 3 DPLM Software as a comparable in transfer pricing analysis due to its high related party transactions. The decision emphasized the significance of accurately assessing comparables to avoid unfair adjustments, directing the matter back to the Assessing Officer for verification of the factual aspect regarding 3 DPLM Software's related party transactions. The Tribunal's ruling underscored the importance of adhering to legal precedents and ensuring comparability in transfer pricing analysis. Case-Laws Income Tax Fri, 25 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206098