https://www.taxtmi.com/caselaws?id=379369 The delay in filing the appeal by the Revenue was condoned. In the transfer pricing analysis for Software Development Services, certain companies were excluded due to functional differences. Unallocable expenses were directed to be allocated based on segmental turnover. Minor differences in Design Engineering and Testing Services were deemed academic. Business Support Services' comparables were adjusted, and disallowances under tax laws were remitted for fresh consideration. The Tribunal partly allowed the appeals, providing specific directions on various issues. en-us Thu, 25 Apr 2019 00:00:00 +0530 Thu, 02 May 2019 07:40:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379369 The delay in filing the appeal by the Revenue was condoned. In the transfer pricing analysis for Software Development Services, certain companies were excluded due to functional differences. Unallocable expenses were directed to be allocated based on segmental turnover. Minor differences in Design Engineering and Testing Services were deemed academic. Business Support Services' comparables were adjusted, and disallowances under tax laws were remitted for fresh consideration. The Tribunal partly allowed the appeals, providing specific directions on various issues. Case-Laws Income Tax Thu, 25 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379369