https://www.taxtmi.com/highlights?id=91927 ITAT allowed the taxpayer's transfer pricing challenges in part. Two specified comparables were excluded from the final set on the basis of identical FAR findings in prior co-ordinate bench decisions; one specified reseller comparable was held comparable and included. Several other comparables engaged in trading were remitted to the AO/TPO for fresh verification against prescribed filters and segmental reporting. The Tribunal excluded multiple education-service comparables for functional dissimilarity, remitted others for verification of segmental revenues, and included one education comparable. Several software-development comparables were excluded, while a specific IT services comparable qualified for inclusion; additional IT comparables ..... en-us Tue, 26 Aug 2025 08:41:04 +0530 Tue, 26 Aug 2025 08:41:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=91927 ITAT allowed the taxpayer's transfer pricing challenges in part. Two specified comparables were excluded from the final set on the basis of identical FAR findings in prior co-ordinate bench decisions; one specified reseller comparable was held comparable and included. Several other comparables engaged in trading were remitted to the AO/TPO for fresh verification against prescribed filters and segmental reporting. The Tribunal excluded multiple education-service comparables for functional dissimilarity, remitted others for verification of segmental revenues, and included one education comparable. Several software-development comparables were excluded, while a specific IT services comparable qualified for inclusion; additional IT comparables ..... Highlights Income Tax Tue, 26 Aug 2025 08:41:04 +0530 https://www.taxtmi.com/highlights?id=91927