https://www.taxtmi.com/caselaws?id=305271 The appeal was partly allowed for statistical purposes, with various issues remitted to the AO/TPO for fresh consideration based on the Tribunal's directions. The Tribunal stressed the importance of accurate functional comparability and appropriate adjustments in determining the arm's length price, particularly in relation to software development services and information technology-enabled services. en-us Mon, 22 Aug 2022 00:00:00 +0530 Mon, 09 Jan 2023 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305271 The appeal was partly allowed for statistical purposes, with various issues remitted to the AO/TPO for fresh consideration based on the Tribunal's directions. The Tribunal stressed the importance of accurate functional comparability and appropriate adjustments in determining the arm's length price, particularly in relation to software development services and information technology-enabled services. Case-Laws Income Tax Mon, 22 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305271