https://www.taxtmi.com/caselaws?id=793173 In TNMM benchmarking of learner support and customer care services, ANZ Support Services India Pvt. Ltd. could not be retained as a comparable without verifying whether its related party transactions exceeded the 25% filter applied by the TPO and whether it otherwise met functional similarity criteria. The Tribunal found that the financial material suggested the threshold may have been crossed, but the lower authorities had not verified that factual position. The issue was therefore restored to the TPO for examination, and ANZ must be excluded if the assessee's objection on the related party transactions filter is found correct. en-us Mon, 08 Jun 2026 00:00:00 +0530 Wed, 10 Jun 2026 07:26:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793173 In TNMM benchmarking of learner support and customer care services, ANZ Support Services India Pvt. Ltd. could not be retained as a comparable without verifying whether its related party transactions exceeded the 25% filter applied by the TPO and whether it otherwise met functional similarity criteria. The Tribunal found that the financial material suggested the threshold may have been crossed, but the lower authorities had not verified that factual position. The issue was therefore restored to the TPO for examination, and ANZ must be excluded if the assessee's objection on the related party transactions filter is found correct. Case-Laws Income Tax Mon, 08 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793173