https://www.taxtmi.com/caselaws?id=348351 The Court modified the ITAT's order on transfer pricing adjustments for Contract Software Development (CSD) and Technical Support Services (TSS) segments. It directed specific issues, including exclusion of certain comparables, denial of working capital and risk adjustment, and proportionate adjustment in the TSS segment, to be decided by the ITAT itself after hearing both parties. The Court emphasized minimizing unnecessary remands to expedite resolution and avoid delays, restoring the appeal to the ITAT for further proceedings. en-us Mon, 08 May 2017 00:00:00 +0530 Wed, 20 Sep 2017 10:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348351 The Court modified the ITAT's order on transfer pricing adjustments for Contract Software Development (CSD) and Technical Support Services (TSS) segments. It directed specific issues, including exclusion of certain comparables, denial of working capital and risk adjustment, and proportionate adjustment in the TSS segment, to be decided by the ITAT itself after hearing both parties. The Court emphasized minimizing unnecessary remands to expedite resolution and avoid delays, restoring the appeal to the ITAT for further proceedings. Case-Laws Income Tax Mon, 08 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348351