https://www.taxtmi.com/caselaws?id=194276 ITAT upheld the appellate authority's transfer pricing determinations. The tribunal agreed that comparables functionally dissimilar to the assessee-an STP-registered provider of high-end IT-enabled and knowledge management services to an associated enterprise-should be excluded. Miscellaneous income and expenses were properly treated as part of operating profit since they related to business operations and did not prejudice revenue. Finance charges, characterized as bank/working-capital costs, were correctly included as operating expenses. The ITAT declined to interfere with CIT(A)'s findings. en-us Fri, 30 Sep 2016 00:00:00 +0530 Thu, 28 Aug 2025 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194276 ITAT upheld the appellate authority's transfer pricing determinations. The tribunal agreed that comparables functionally dissimilar to the assessee-an STP-registered provider of high-end IT-enabled and knowledge management services to an associated enterprise-should be excluded. Miscellaneous income and expenses were properly treated as part of operating profit since they related to business operations and did not prejudice revenue. Finance charges, characterized as bank/working-capital costs, were correctly included as operating expenses. The ITAT declined to interfere with CIT(A)'s findings. Case-Laws Income Tax Fri, 30 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194276