https://www.taxtmi.com/caselaws?id=395178 The Tribunal partly allowed the appeal in a transfer pricing case involving software development services. It directed the exclusion of certain comparables and inclusion of others, while setting aside the inclusion of one comparable for re-verification. The Tribunal found errors in the economic analysis, comparability criteria, risk profile adjustments, and the use of certain information. The appeal outcome resulted in adjustments to the proposed amount, with specific rulings pending on MAT credit restriction and interest levied under sections 234B and 234C. en-us Thu, 19 Mar 2020 00:00:00 +0530 Sat, 09 May 2020 11:10:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395178 The Tribunal partly allowed the appeal in a transfer pricing case involving software development services. It directed the exclusion of certain comparables and inclusion of others, while setting aside the inclusion of one comparable for re-verification. The Tribunal found errors in the economic analysis, comparability criteria, risk profile adjustments, and the use of certain information. The appeal outcome resulted in adjustments to the proposed amount, with specific rulings pending on MAT credit restriction and interest levied under sections 234B and 234C. Case-Laws Income Tax Thu, 19 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395178