https://www.taxtmi.com/caselaws?id=305282 ITAT, Bangalore (AT) held that companies functionally dissimilar to the assessee-engaged in software development versus merely providing maintenance services to related foreign entities-must be deselected from the comparable list. The tribunal directed the TPO to allow a working capital adjustment after verification of the assessee's computations and to permit the assessee's statistical-ground appeal to be considered for that purpose. en-us Tue, 24 Nov 2020 00:00:00 +0530 Fri, 29 Aug 2025 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305282 ITAT, Bangalore (AT) held that companies functionally dissimilar to the assessee-engaged in software development versus merely providing maintenance services to related foreign entities-must be deselected from the comparable list. The tribunal directed the TPO to allow a working capital adjustment after verification of the assessee's computations and to permit the assessee's statistical-ground appeal to be considered for that purpose. Case-Laws Income Tax Tue, 24 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305282