https://www.taxtmi.com/caselaws?id=431415 The Tribunal partly allowed the Assessee's appeal, directing the exclusion of high turnover companies from the list of comparables for determining the Arm's Length Price (ALP) for Software Development Services. The Transfer Pricing Officer's adjustment to the ALP was set aside, and a re-computation was ordered in line with the Tribunal's directions, providing the Assessee with a hearing opportunity. en-us Fri, 21 Oct 2022 00:00:00 +0530 Fri, 03 Mar 2023 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431415 The Tribunal partly allowed the Assessee's appeal, directing the exclusion of high turnover companies from the list of comparables for determining the Arm's Length Price (ALP) for Software Development Services. The Transfer Pricing Officer's adjustment to the ALP was set aside, and a re-computation was ordered in line with the Tribunal's directions, providing the Assessee with a hearing opportunity. Case-Laws Income Tax Fri, 21 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431415