https://www.taxtmi.com/highlights?id=95309 For benchmarking research support services, a company selected as a comparable was held to fail the turnover filter since its turnover was only INR 3.65 crores; the AO/TPO was directed to rework the arm's length analysis by applying filters correctly and excluding that company, with consequent TP adjustment, if any, to be recomputed. On disallowance of employees' PF contribution for delayed credit, where the assessee had remitted the amount and it was debited from its bank within the stipulated date but credit to EPFO was delayed due to technical glitches beyond its control, the disallowance was deleted and the ratio in Checkmate Services was held inapplicable, resulting in the appeal being allowed. - ITAT en-us Tue, 23 Dec 2025 07:59:05 +0530 Tue, 23 Dec 2025 07:59:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=95309 For benchmarking research support services, a company selected as a comparable was held to fail the turnover filter since its turnover was only INR 3.65 crores; the AO/TPO was directed to rework the arm's length analysis by applying filters correctly and excluding that company, with consequent TP adjustment, if any, to be recomputed. On disallowance of employees' PF contribution for delayed credit, where the assessee had remitted the amount and it was debited from its bank within the stipulated date but credit to EPFO was delayed due to technical glitches beyond its control, the disallowance was deleted and the ratio in Checkmate Services was held inapplicable, resulting in the appeal being allowed. - ITAT Highlights Income Tax Tue, 23 Dec 2025 07:59:05 +0530 https://www.taxtmi.com/highlights?id=95309