https://www.taxtmi.com/caselaws?id=385205 Functionally dissimilar software comparables, including diversified, product-based, end-to-end service and unreliable segmental-result entities, were excluded from benchmarking the software services segment, while one comparable was sent back for consistent examination with the prior year's findings. The market support services segment was restored for fresh testing on a proper bifurcation of costs and revenues because the same cost base also supported domestic business. Technical support services were treated as part of the main network division, so separate benchmarking was unnecessary. The ITES segment was remanded for fresh benchmarking using only comparables that fit the prescribed definition of information technology enabled services, and not by mixing it with KPO comparables. en-us Fri, 23 Aug 2019 00:00:00 +0530 Sat, 31 Aug 2019 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385205 Functionally dissimilar software comparables, including diversified, product-based, end-to-end service and unreliable segmental-result entities, were excluded from benchmarking the software services segment, while one comparable was sent back for consistent examination with the prior year's findings. The market support services segment was restored for fresh testing on a proper bifurcation of costs and revenues because the same cost base also supported domestic business. Technical support services were treated as part of the main network division, so separate benchmarking was unnecessary. The ITES segment was remanded for fresh benchmarking using only comparables that fit the prescribed definition of information technology enabled services, and not by mixing it with KPO comparables. Case-Laws Income Tax Fri, 23 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385205