https://www.taxtmi.com/caselaws?id=286422 The Tribunal upheld the aggregation approach for transfer pricing adjustments in various service segments, considering the interlinked nature of transactions. It directed exclusions and inclusions of comparables, along with working capital adjustments, to ensure a fair determination of the arm's length price. The Tribunal emphasized the importance of segmental data, functional comparability, and application of specified filters. The appeals were partly allowed for statistical purposes, reflecting a meticulous analysis to enhance the accuracy of the benchmarking process. en-us Fri, 14 Jun 2019 00:00:00 +0530 Tue, 25 Feb 2020 17:34:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286422 The Tribunal upheld the aggregation approach for transfer pricing adjustments in various service segments, considering the interlinked nature of transactions. It directed exclusions and inclusions of comparables, along with working capital adjustments, to ensure a fair determination of the arm's length price. The Tribunal emphasized the importance of segmental data, functional comparability, and application of specified filters. The appeals were partly allowed for statistical purposes, reflecting a meticulous analysis to enhance the accuracy of the benchmarking process. Case-Laws Income Tax Fri, 14 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286422