https://www.taxtmi.com/caselaws?id=278049 The Tribunal partly allowed both the assessee's and Revenue's appeals in a transfer pricing case related to call center services. Specific directions were given to rectify and re-compute margins and adjustments. The order stressed functional comparability, appropriate adjustments, and consistent methodology in transfer pricing analysis. The Tribunal addressed various issues including the rejection and acceptance of comparables, computation of operating margins, adjustment for lower capacity utilization, and treatment of recovery of expenses. en-us Fri, 09 Mar 2018 00:00:00 +0530 Sun, 06 Jan 2019 06:12:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278049 The Tribunal partly allowed both the assessee's and Revenue's appeals in a transfer pricing case related to call center services. Specific directions were given to rectify and re-compute margins and adjustments. The order stressed functional comparability, appropriate adjustments, and consistent methodology in transfer pricing analysis. The Tribunal addressed various issues including the rejection and acceptance of comparables, computation of operating margins, adjustment for lower capacity utilization, and treatment of recovery of expenses. Case-Laws Income Tax Fri, 09 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278049