https://www.taxtmi.com/caselaws?id=793873 In contract R&D support services transfer pricing, the Tribunal held that comparables should not be excluded merely because they had losses in two of three years if they were otherwise functionally comparable, and a minimal breach of the turnover filter could not justify rejection where the variance was marginal. Applying the rival benchmark sets, the assessee's margin of 11.81% was found to remain within arm's length parameters, so the transfer pricing adjustment was deleted. en-us Wed, 15 Apr 2026 00:00:00 +0530 Wed, 24 Jun 2026 14:16:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793873 In contract R&D support services transfer pricing, the Tribunal held that comparables should not be excluded merely because they had losses in two of three years if they were otherwise functionally comparable, and a minimal breach of the turnover filter could not justify rejection where the variance was marginal. Applying the rival benchmark sets, the assessee's margin of 11.81% was found to remain within arm's length parameters, so the transfer pricing adjustment was deleted. Case-Laws Income Tax Wed, 15 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793873