https://www.taxtmi.com/caselaws?id=789202 Transfer pricing comparables must be functionally similar and satisfy prescribed filters: a video-conferencing service provider was treated as functionally different, companies breaching related-party transaction or trading-sales filters were to be excluded after verification, and an IT security and anti-virus comparable was to be re-examined for lack of segmental data. The margin of one comparable also required verification against the annual reports for correct computation. Working capital adjustment was to be granted in line with the DRP's directions, and statutory interest under sections 234A, 234B and 234C was treated as consequential and mandatory. en-us Thu, 02 Apr 2026 00:00:00 +0530 Sat, 04 Apr 2026 08:53:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789202 Transfer pricing comparables must be functionally similar and satisfy prescribed filters: a video-conferencing service provider was treated as functionally different, companies breaching related-party transaction or trading-sales filters were to be excluded after verification, and an IT security and anti-virus comparable was to be re-examined for lack of segmental data. The margin of one comparable also required verification against the annual reports for correct computation. Working capital adjustment was to be granted in line with the DRP's directions, and statutory interest under sections 234A, 234B and 234C was treated as consequential and mandatory. Case-Laws Income Tax Thu, 02 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789202