https://www.taxtmi.com/caselaws?id=277979 The Tribunal's exclusion of certain comparables in the software development and IT-enabled services segments under the Transactional Net Margin Method was sustained because it had recorded cogent reasons for the comparability adjustment. No legal infirmity was found in the standard applied, and the comparability exercise did not give rise to any substantial question of law. The Revenue's challenge therefore failed. en-us Mon, 25 Sep 2017 00:00:00 +0530 Thu, 03 Jan 2019 06:18:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277979 The Tribunal's exclusion of certain comparables in the software development and IT-enabled services segments under the Transactional Net Margin Method was sustained because it had recorded cogent reasons for the comparability adjustment. No legal infirmity was found in the standard applied, and the comparability exercise did not give rise to any substantial question of law. The Revenue's challenge therefore failed. Case-Laws Income Tax Mon, 25 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277979