https://www.taxtmi.com/caselaws?id=409477 The Tribunal directed the exclusion of Thirdware and Excel from the list of comparables for Software Development and IT Support services, respectively. Additionally, the Tribunal allowed the working capital adjustment for both services. The appeal by the assessee was partly allowed, with other grounds dismissed as not pressed. en-us Tue, 29 Jun 2021 00:00:00 +0530 Thu, 08 Jul 2021 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409477 The Tribunal directed the exclusion of Thirdware and Excel from the list of comparables for Software Development and IT Support services, respectively. Additionally, the Tribunal allowed the working capital adjustment for both services. The appeal by the assessee was partly allowed, with other grounds dismissed as not pressed. Case-Laws Income Tax Tue, 29 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409477