https://www.taxtmi.com/caselaws?id=775859 A comparable engaged in newspaper publishing and sale was found to be functionally dissimilar to the assessee's support service segment because its business profile did not match the tested international transaction. The transfer pricing benchmarking was therefore held to be unsustainable to that extent, and the comparable was directed to be excluded. The Transfer Pricing Officer must recompute the Arm's Length Price afresh, and if the assessee's margin falls within the permissible range on recomputation, no transfer pricing adjustment is to be made. en-us Wed, 30 Jul 2025 00:00:00 +0530 Fri, 01 Aug 2025 08:15:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775859 A comparable engaged in newspaper publishing and sale was found to be functionally dissimilar to the assessee's support service segment because its business profile did not match the tested international transaction. The transfer pricing benchmarking was therefore held to be unsustainable to that extent, and the comparable was directed to be excluded. The Transfer Pricing Officer must recompute the Arm's Length Price afresh, and if the assessee's margin falls within the permissible range on recomputation, no transfer pricing adjustment is to be made. Case-Laws Income Tax Wed, 30 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775859