https://www.taxtmi.com/caselaws?id=435832 The Tribunal partially allowed the appeal, directing the exclusion of certain companies from the list of comparables in the transfer pricing adjustment case related to software development services. Additionally, the issue of interest on delayed receivables was remitted back to the AO/TPO for further verification and adjustments based on specific details and benchmarks. en-us Mon, 05 Dec 2022 00:00:00 +0530 Wed, 29 Mar 2023 08:00:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435832 The Tribunal partially allowed the appeal, directing the exclusion of certain companies from the list of comparables in the transfer pricing adjustment case related to software development services. Additionally, the issue of interest on delayed receivables was remitted back to the AO/TPO for further verification and adjustments based on specific details and benchmarks. Case-Laws Income Tax Mon, 05 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435832