https://www.taxtmi.com/caselaws?id=792905 Transfer pricing comparables were restored for fresh verification where the record already contained material for related party transaction computation, and an exclusion based on alleged incomplete details was found inconsistent with that material. Payments to key managerial personnel in India were to be excluded from the related party transaction filter before reconsidering whether Cheers Interactive India Private Limited qualified as a comparable. A possible duplicate addition for interest on TDS was also remitted for verification, with deletion directed only if the amount had already been disallowed in the return. The matter was thus left open for recomputation and fresh consideration in accordance with law. en-us Fri, 15 May 2026 00:00:00 +0530 Fri, 05 Jun 2026 08:07:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792905 Transfer pricing comparables were restored for fresh verification where the record already contained material for related party transaction computation, and an exclusion based on alleged incomplete details was found inconsistent with that material. Payments to key managerial personnel in India were to be excluded from the related party transaction filter before reconsidering whether Cheers Interactive India Private Limited qualified as a comparable. A possible duplicate addition for interest on TDS was also remitted for verification, with deletion directed only if the amount had already been disallowed in the return. The matter was thus left open for recomputation and fresh consideration in accordance with law. Case-Laws Income Tax Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792905