https://www.taxtmi.com/caselaws?id=357971 The appeal was partly allowed, with adjustments made to the list of comparables and directions given to allow depreciation on software. The Tribunal stressed functional comparability and adherence to prescribed rules for transfer pricing analysis, emphasizing the importance of appropriate comparables and methodologies in determining arm's length prices for international transactions. en-us Fri, 09 Feb 2018 00:00:00 +0530 Mon, 02 Apr 2018 08:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357971 The appeal was partly allowed, with adjustments made to the list of comparables and directions given to allow depreciation on software. The Tribunal stressed functional comparability and adherence to prescribed rules for transfer pricing analysis, emphasizing the importance of appropriate comparables and methodologies in determining arm's length prices for international transactions. Case-Laws Income Tax Fri, 09 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357971