https://www.taxtmi.com/caselaws?id=256981 The Tribunal partly allowed the appeal, remitting the matter to the AO/TPO for fresh determination of the Arm's Length Price (ALP) in the Back Office Support Services segment. The Tribunal excluded certain companies as comparables due to their involvement in software development services, mergers, acquisitions, or ownership of proprietary products. It upheld the use of only the current year's data of comparables and found no issue with the TPO seeking information under section 133(6) from comparable companies. The Tribunal made no specific ruling on the risk adjustment issue. en-us Fri, 20 Feb 2015 00:00:00 +0530 Fri, 15 May 2015 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256981 The Tribunal partly allowed the appeal, remitting the matter to the AO/TPO for fresh determination of the Arm's Length Price (ALP) in the Back Office Support Services segment. The Tribunal excluded certain companies as comparables due to their involvement in software development services, mergers, acquisitions, or ownership of proprietary products. It upheld the use of only the current year's data of comparables and found no issue with the TPO seeking information under section 133(6) from comparable companies. The Tribunal made no specific ruling on the risk adjustment issue. Case-Laws Income Tax Fri, 20 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256981