https://www.taxtmi.com/caselaws?id=281760 The ITAT Mumbai allowed the appeal of the assessee and directed the exclusion of TCS E-Serve Ltd. from the final set of comparables for transfer pricing adjustment in the provision of IT-enabled services. The decision was based on functional dissimilarity, ownership of significant intangibles, and the impact of brand value on profitability, in line with previous rulings and maintaining the principle of comparability in transfer pricing analysis. en-us Tue, 19 Jun 2018 00:00:00 +0530 Sat, 06 Jul 2019 07:00:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281760 The ITAT Mumbai allowed the appeal of the assessee and directed the exclusion of TCS E-Serve Ltd. from the final set of comparables for transfer pricing adjustment in the provision of IT-enabled services. The decision was based on functional dissimilarity, ownership of significant intangibles, and the impact of brand value on profitability, in line with previous rulings and maintaining the principle of comparability in transfer pricing analysis. Case-Laws Income Tax Tue, 19 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281760