https://www.taxtmi.com/caselaws?id=462514 A company undergoing amalgamation was treated as an unreliable transfer pricing comparable because the extraordinary event affected comparability. The remaining entities were also excluded where their activities were functionally different from the assessee's software development and support services, and one lacked relevant financials. Following the earlier coordinate bench view in the same assessee's case, the impugned comparables were removed from the benchmarking set, requiring recomputation of the arm's length price and granting relief on the transfer pricing adjustment. en-us Fri, 07 Oct 2022 00:00:00 +0530 Fri, 27 Jun 2025 19:01:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462514 A company undergoing amalgamation was treated as an unreliable transfer pricing comparable because the extraordinary event affected comparability. The remaining entities were also excluded where their activities were functionally different from the assessee's software development and support services, and one lacked relevant financials. Following the earlier coordinate bench view in the same assessee's case, the impugned comparables were removed from the benchmarking set, requiring recomputation of the arm's length price and granting relief on the transfer pricing adjustment. Case-Laws Income Tax Fri, 07 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462514