https://www.taxtmi.com/caselaws?id=308170 The Tribunal directed the exclusion of certain comparable companies from the list used for determining the Arm's Length Price (ALP) for Software Development Services. The Transfer Pricing Officer was instructed to recalculate the ALP after excluding these companies and allowing the Assessee an opportunity to present its case. As a result, the Assessee's appeal was partly allowed. en-us Mon, 29 Nov 2021 00:00:00 +0530 Mon, 05 Jun 2023 21:38:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308170 The Tribunal directed the exclusion of certain comparable companies from the list used for determining the Arm's Length Price (ALP) for Software Development Services. The Transfer Pricing Officer was instructed to recalculate the ALP after excluding these companies and allowing the Assessee an opportunity to present its case. As a result, the Assessee's appeal was partly allowed. Case-Laws Income Tax Mon, 29 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308170