https://www.taxtmi.com/caselaws?id=307561 The Tribunal directed the Assessing Officer/Transfer Pricing Officer to exclude TCS E-serve Ltd. and Infosys BPO Ltd. from the final list of comparables in the ITES segment due to functional differences and engagement in diversified business activities, following precedents and specific cases as references. The decision was based on factors such as brand value, premium pricing, and previous rulings, leading to the exclusion of these companies from the final list. en-us Fri, 29 Apr 2022 00:00:00 +0530 Fri, 21 Apr 2023 21:57:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307561 The Tribunal directed the Assessing Officer/Transfer Pricing Officer to exclude TCS E-serve Ltd. and Infosys BPO Ltd. from the final list of comparables in the ITES segment due to functional differences and engagement in diversified business activities, following precedents and specific cases as references. The decision was based on factors such as brand value, premium pricing, and previous rulings, leading to the exclusion of these companies from the final list. Case-Laws Income Tax Fri, 29 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307561