https://www.taxtmi.com/caselaws?id=792358 Functional comparability in the marketing support services segment required exclusion of companies with materially different business models, intangibles, segmental disclosure gaps, scale, revenue structure, or government-controlled dealings. EDCIL (India) Ltd., Just Dial Ltd., Info Edge (India) Ltd. and India Exposition Mart Ltd. were found unsuitable comparables and excluded because their operations and risk profiles differed from a captive service provider. Cyber Media Research & Services Ltd. could not be finally tested on the existing record because the profit and loss data were inconsistent, so its inclusion was remanded for verification and fresh consideration after giving the assessee an opportunity. en-us Fri, 22 May 2026 00:00:00 +0530 Wed, 27 May 2026 07:29:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792358 Functional comparability in the marketing support services segment required exclusion of companies with materially different business models, intangibles, segmental disclosure gaps, scale, revenue structure, or government-controlled dealings. EDCIL (India) Ltd., Just Dial Ltd., Info Edge (India) Ltd. and India Exposition Mart Ltd. were found unsuitable comparables and excluded because their operations and risk profiles differed from a captive service provider. Cyber Media Research & Services Ltd. could not be finally tested on the existing record because the profit and loss data were inconsistent, so its inclusion was remanded for verification and fresh consideration after giving the assessee an opportunity. Case-Laws Income Tax Fri, 22 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792358