https://www.taxtmi.com/caselaws?id=434041 The appeal by the assessee was partly allowed by the Tribunal. Specific directions were given for the exclusion of certain comparables in the marketing support services and manufacturing segments, granting of working capital adjustments, and deletion of disallowance under Section 40(a)(ia) for software purchase expenses. The Tribunal stressed the importance of conducting appropriate comparability analysis and adhering to established legal principles in transfer pricing and disallowance issues. en-us Mon, 28 Nov 2022 00:00:00 +0530 Wed, 15 Feb 2023 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434041 The appeal by the assessee was partly allowed by the Tribunal. Specific directions were given for the exclusion of certain comparables in the marketing support services and manufacturing segments, granting of working capital adjustments, and deletion of disallowance under Section 40(a)(ia) for software purchase expenses. The Tribunal stressed the importance of conducting appropriate comparability analysis and adhering to established legal principles in transfer pricing and disallowance issues. Case-Laws Income Tax Mon, 28 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434041