https://www.taxtmi.com/caselaws?id=297867 The Tribunal partially allowed the assessee's appeal regarding the determination of the Arms Length Price (ALP) for software development services provided to its Associated Enterprises (AE). The Tribunal directed a fresh examination of comparability and endorsed the treatment of bad and doubtful debts as operating expenses. The appeal was partially allowed based on these grounds, with other issues not pursued for adjudication. en-us Fri, 27 Sep 2019 00:00:00 +0530 Fri, 20 Feb 2026 17:20:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297867 The Tribunal partially allowed the assessee's appeal regarding the determination of the Arms Length Price (ALP) for software development services provided to its Associated Enterprises (AE). The Tribunal directed a fresh examination of comparability and endorsed the treatment of bad and doubtful debts as operating expenses. The appeal was partially allowed based on these grounds, with other issues not pursued for adjudication. Case-Laws Income Tax Fri, 27 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297867