https://www.taxtmi.com/caselaws?id=468945 Transfer pricing comparability for an ITeS provider depends on functional similarity and reliable segmental data. Microland Ltd. and e4e Healthcare Business Services Pvt. Ltd. were retained because their software, infrastructure management, ITeS and healthcare outsourcing activities were treated as comparable. ICRA Techno Analytics Ltd. was excluded because its diversified software, consultancy, engineering, web development and BPO operations lacked reliable segmental results. Accentia Technologies Ltd. was excluded as a KPO and product-oriented provider of high-end healthcare services without usable segmental information. Acropetal Technologies Ltd. was excluded due to its diversified engineering, IT and healthcare BPO operations, including significant onsite activity. en-us Fri, 15 Mar 2019 00:00:00 +0530 Tue, 26 May 2026 16:46:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468945 Transfer pricing comparability for an ITeS provider depends on functional similarity and reliable segmental data. Microland Ltd. and e4e Healthcare Business Services Pvt. Ltd. were retained because their software, infrastructure management, ITeS and healthcare outsourcing activities were treated as comparable. ICRA Techno Analytics Ltd. was excluded because its diversified software, consultancy, engineering, web development and BPO operations lacked reliable segmental results. Accentia Technologies Ltd. was excluded as a KPO and product-oriented provider of high-end healthcare services without usable segmental information. Acropetal Technologies Ltd. was excluded due to its diversified engineering, IT and healthcare BPO operations, including significant onsite activity. Case-Laws Income Tax Fri, 15 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468945