https://www.taxtmi.com/caselaws?id=255671 The tribunal dismissed both revenue's appeals, upholding CIT(A)'s orders on transfer pricing adjustments and software expenses. It found TPO's adjustments arbitrary and unsupported, noting the software expenses were revenue in nature. The tribunal emphasized the functional and risk profiles of the assessee and its AEs remained the same, dismissing revenue's appeals. en-us Fri, 09 Jan 2015 00:00:00 +0530 Sat, 16 May 2015 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255671 The tribunal dismissed both revenue's appeals, upholding CIT(A)'s orders on transfer pricing adjustments and software expenses. It found TPO's adjustments arbitrary and unsupported, noting the software expenses were revenue in nature. The tribunal emphasized the functional and risk profiles of the assessee and its AEs remained the same, dismissing revenue's appeals. Case-Laws Income Tax Fri, 09 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255671