https://www.taxtmi.com/caselaws?id=300986 The appeal was allowed based on the exclusion of Axis Integrated Systems Ltd. from the list of comparables, directing the Assessing Officer to recompute the margin of comparables and grant relief to the assessee accordingly. The Tribunal found Axis Integrated Systems Ltd. functionally dissimilar to the assessee, as it provided services related to foreign trade, customs, excise, and GST matters, unlike the marketing support services in question. The decision was in line with previous rulings and highlighted the inability to compare a captive service provider with a company offering services to multiple entities. en-us Wed, 05 Aug 2020 00:00:00 +0530 Mon, 07 Mar 2022 08:40:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300986 The appeal was allowed based on the exclusion of Axis Integrated Systems Ltd. from the list of comparables, directing the Assessing Officer to recompute the margin of comparables and grant relief to the assessee accordingly. The Tribunal found Axis Integrated Systems Ltd. functionally dissimilar to the assessee, as it provided services related to foreign trade, customs, excise, and GST matters, unlike the marketing support services in question. The decision was in line with previous rulings and highlighted the inability to compare a captive service provider with a company offering services to multiple entities. Case-Laws Income Tax Wed, 05 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300986