https://www.taxtmi.com/caselaws?id=305465 The Tribunal upheld the exclusion of several comparable companies for Software Development Services and Marketing Support Services due to functional dissimilarity. It confirmed the deletion of the addition under Section 40A(7) of the Income Tax Act. The appeal by the revenue and the cross-objection by the assessee were both partly allowed. en-us Fri, 20 Nov 2020 00:00:00 +0530 Mon, 05 Dec 2022 21:03:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305465 The Tribunal upheld the exclusion of several comparable companies for Software Development Services and Marketing Support Services due to functional dissimilarity. It confirmed the deletion of the addition under Section 40A(7) of the Income Tax Act. The appeal by the revenue and the cross-objection by the assessee were both partly allowed. Case-Laws Income Tax Fri, 20 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305465