https://www.taxtmi.com/caselaws?id=791013 Working capital adjustment in software development services was remitted to the AO/TPO for reconsideration on the basis of segment-wise data already furnished by the assessee. In the logistics segment, once a composite TNMM benchmarking approach was accepted, separate ALP adjustments for royalty and Global Accounts Manager charges were held impermissible because those costs were already embedded in operating cost. A CSR-linked donation did not lose deduction under section 80G merely because it formed part of CSR expenditure, and denial on that basis would amount to double disallowance. TDS/TCS credit and the section 43B disallowance were both restored for verification and fresh adjudication. en-us Fri, 06 Mar 2026 00:00:00 +0530 Mon, 04 May 2026 14:42:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791013 Working capital adjustment in software development services was remitted to the AO/TPO for reconsideration on the basis of segment-wise data already furnished by the assessee. In the logistics segment, once a composite TNMM benchmarking approach was accepted, separate ALP adjustments for royalty and Global Accounts Manager charges were held impermissible because those costs were already embedded in operating cost. A CSR-linked donation did not lose deduction under section 80G merely because it formed part of CSR expenditure, and denial on that basis would amount to double disallowance. TDS/TCS credit and the section 43B disallowance were both restored for verification and fresh adjudication. Case-Laws Income Tax Fri, 06 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791013