https://www.taxtmi.com/caselaws?id=790694 A transfer pricing adjustment for performance guarantee or product warranty fee was found unwarranted because the warranty obligations were commercially integral to the assessee's software development, licensing, maintenance and service contracts, and similar obligations were already undertaken with unrelated customers without separate charge. The adjustment for notional interest on overdue receivables was also rejected because receivables were already reflected in the TNMM working capital adjustment, the assessee's margin remained above comparables, and there was no evidence of disguised financing or a distinct loan arrangement. Both disputed additions were deleted. en-us Wed, 11 Mar 2026 00:00:00 +0530 Wed, 29 Apr 2026 08:16:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790694 A transfer pricing adjustment for performance guarantee or product warranty fee was found unwarranted because the warranty obligations were commercially integral to the assessee's software development, licensing, maintenance and service contracts, and similar obligations were already undertaken with unrelated customers without separate charge. The adjustment for notional interest on overdue receivables was also rejected because receivables were already reflected in the TNMM working capital adjustment, the assessee's margin remained above comparables, and there was no evidence of disguised financing or a distinct loan arrangement. Both disputed additions were deleted. Case-Laws Income Tax Wed, 11 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790694