https://www.taxtmi.com/caselaws?id=307022 The Tribunal directed the Tax Authorities to compute the Arms' Length Price (ALP) for Software Development Services, excluding companies with turnover exceeding Rs. 200 Crores from the list of comparable companies. The Assessee's appeal was partly allowed, emphasizing the relevance of turnover as a criterion for comparability in transfer pricing analysis. en-us Tue, 22 Feb 2022 00:00:00 +0530 Mon, 13 Mar 2023 21:54:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307022 The Tribunal directed the Tax Authorities to compute the Arms' Length Price (ALP) for Software Development Services, excluding companies with turnover exceeding Rs. 200 Crores from the list of comparable companies. The Assessee's appeal was partly allowed, emphasizing the relevance of turnover as a criterion for comparability in transfer pricing analysis. Case-Laws Income Tax Tue, 22 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307022