https://www.taxtmi.com/caselaws?id=302020 The Tribunal directed the AO/TPO to exclude specific companies from the list of comparables for the software development services segment, based on functional differences and lack of segmental information. This decision partially allowed the assessee's appeal, focusing on the proper determination of comparables and providing relief in the contested ground. en-us Wed, 03 Jul 2019 00:00:00 +0530 Sat, 30 Apr 2022 20:32:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302020 The Tribunal directed the AO/TPO to exclude specific companies from the list of comparables for the software development services segment, based on functional differences and lack of segmental information. This decision partially allowed the assessee's appeal, focusing on the proper determination of comparables and providing relief in the contested ground. Case-Laws Income Tax Wed, 03 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302020