https://www.taxtmi.com/caselaws?id=395617 The Tribunal allowed the appeal, directing the authorities to determine the Arm's Length Price (ALP) under the Transactional Net Margin Method (TNMM) by aggregating the transactions, in line with past practices and the interlinked nature of software distribution and maintenance services. This decision overturned the Transfer Pricing Officer's segregation of maintenance services as technical services, emphasizing the integral relationship between software distribution and maintenance activities. en-us Wed, 13 May 2020 00:00:00 +0530 Sat, 30 May 2020 13:31:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395617 The Tribunal allowed the appeal, directing the authorities to determine the Arm's Length Price (ALP) under the Transactional Net Margin Method (TNMM) by aggregating the transactions, in line with past practices and the interlinked nature of software distribution and maintenance services. This decision overturned the Transfer Pricing Officer's segregation of maintenance services as technical services, emphasizing the integral relationship between software distribution and maintenance activities. Case-Laws Income Tax Wed, 13 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395617