https://www.taxtmi.com/caselaws?id=306343 The Tribunal partly allowed the appeals of both the Revenue and the Assessee. The Transfer Pricing Officer's selection of comparable companies and profit margin calculation were central to the dispute. The Dispute Resolution Panel granted relief by excluding companies with functional dissimilarities and those failing filters. The Tribunal upheld these exclusions and directed adjustments in the ALP computation for software development services. en-us Thu, 07 Jan 2021 00:00:00 +0530 Mon, 23 Jan 2023 18:51:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306343 The Tribunal partly allowed the appeals of both the Revenue and the Assessee. The Transfer Pricing Officer's selection of comparable companies and profit margin calculation were central to the dispute. The Dispute Resolution Panel granted relief by excluding companies with functional dissimilarities and those failing filters. The Tribunal upheld these exclusions and directed adjustments in the ALP computation for software development services. Case-Laws Income Tax Thu, 07 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306343