https://www.taxtmi.com/caselaws?id=790417 Trading and customer-support activities within an integrated business model may not be artificially split for transfer pricing benchmarking where the functions, assets and risks are intertwined. The Tribunal followed its earlier year's approach and accepted that the core business remained trading, with customer services operating as part of the same commercial arrangement and supply chain support. On that basis, a separate trading segment was not justified and entity-level TNMM benchmarking was accepted in favour of the assessee. en-us Wed, 22 Apr 2026 00:00:00 +0530 Fri, 24 Apr 2026 08:52:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790417 Trading and customer-support activities within an integrated business model may not be artificially split for transfer pricing benchmarking where the functions, assets and risks are intertwined. The Tribunal followed its earlier year's approach and accepted that the core business remained trading, with customer services operating as part of the same commercial arrangement and supply chain support. On that basis, a separate trading segment was not justified and entity-level TNMM benchmarking was accepted in favour of the assessee. Case-Laws Income Tax Wed, 22 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790417