https://www.taxtmi.com/caselaws?id=427935 The Tribunal allowed the appeal in part, deleting disallowances related to export commission, commission expenditure, and warranty expenses provision due to non-deduction of tax. The disallowance of professional fees was remanded for verification of tax deduction. Transfer pricing adjustments for trademark fees, SAP support services, Microsoft licensing charges, and ASP management fees were remanded for re-examination of benchmarking analysis. The adjustment for professional fees was dismissed. The Tribunal emphasized the importance of proper benchmarking analysis in transfer pricing matters. en-us Fri, 16 Sep 2022 00:00:00 +0530 Tue, 20 Sep 2022 08:20:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427935 The Tribunal allowed the appeal in part, deleting disallowances related to export commission, commission expenditure, and warranty expenses provision due to non-deduction of tax. The disallowance of professional fees was remanded for verification of tax deduction. Transfer pricing adjustments for trademark fees, SAP support services, Microsoft licensing charges, and ASP management fees were remanded for re-examination of benchmarking analysis. The adjustment for professional fees was dismissed. The Tribunal emphasized the importance of proper benchmarking analysis in transfer pricing matters. Case-Laws Income Tax Fri, 16 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427935