https://www.taxtmi.com/caselaws?id=468193 Transfer pricing comparability in logistics services turned on functional similarity, revenue composition, and reliability of segmental data. Connect Cargo Pvt. Ltd. and Tiger Logistics India Pvt. Ltd. were accepted as comparables because their freight-related income and operational profile aligned with the assessee's business, requiring reworking of arm's length price. Gordon Woodroffee Logistics Ltd. was left to verification of the profit computation before any comparable treatment. NR International Ltd., Speedy Multimodes Ltd. and Sical Logistics Ltd. were retained because the segmental transportation data and asset profile were not shown to be unreliable. Sical Logistics Ltd.'s segmental margin computation was remitted for fresh examination of expense allocation. en-us Wed, 31 Jan 2018 00:00:00 +0530 Tue, 21 Apr 2026 16:16:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468193 Transfer pricing comparability in logistics services turned on functional similarity, revenue composition, and reliability of segmental data. Connect Cargo Pvt. Ltd. and Tiger Logistics India Pvt. Ltd. were accepted as comparables because their freight-related income and operational profile aligned with the assessee's business, requiring reworking of arm's length price. Gordon Woodroffee Logistics Ltd. was left to verification of the profit computation before any comparable treatment. NR International Ltd., Speedy Multimodes Ltd. and Sical Logistics Ltd. were retained because the segmental transportation data and asset profile were not shown to be unreliable. Sical Logistics Ltd.'s segmental margin computation was remitted for fresh examination of expense allocation. Case-Laws Income Tax Wed, 31 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468193