https://www.taxtmi.com/caselaws?id=372301 The Tribunal allowed the appeal, deleting the addition of Rs. 6.87 crores to the assessee's income for software development services. The exclusion of specific comparables in the Transfer Pricing study was found unjustified, resulting in adjustments that aligned the margin within an acceptable range. Consequently, the imputation of notional interest on outstanding receivables was deemed unnecessary, leading to the deletion of an additional amount. en-us Mon, 17 Dec 2018 00:00:00 +0530 Thu, 20 Dec 2018 08:17:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372301 The Tribunal allowed the appeal, deleting the addition of Rs. 6.87 crores to the assessee's income for software development services. The exclusion of specific comparables in the Transfer Pricing study was found unjustified, resulting in adjustments that aligned the margin within an acceptable range. Consequently, the imputation of notional interest on outstanding receivables was deemed unnecessary, leading to the deletion of an additional amount. Case-Laws Income Tax Mon, 17 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372301