https://www.taxtmi.com/caselaws?id=414192 The Tribunal partially allowed the appeal, directing the Transfer Pricing Officer to reconsider the Arm's Length Price adjustment related to software development services and restricting it to international transactions with Associated Enterprises. The adjustment on receivables based on the SBI short term deposit rate was deleted, with instructions for reevaluation. Judgment was pronounced on 20th October 2021 in favor of the appellant. en-us Wed, 20 Oct 2021 00:00:00 +0530 Sat, 30 Oct 2021 15:48:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414192 The Tribunal partially allowed the appeal, directing the Transfer Pricing Officer to reconsider the Arm's Length Price adjustment related to software development services and restricting it to international transactions with Associated Enterprises. The adjustment on receivables based on the SBI short term deposit rate was deleted, with instructions for reevaluation. Judgment was pronounced on 20th October 2021 in favor of the appellant. Case-Laws Income Tax Wed, 20 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414192