https://www.taxtmi.com/caselaws?id=794891 Aggregated benchmarking under TNMM prevents separate arm's length price adjustments for royalty and Global Accounts Manager charges already included in the operating cost of an interlinked logistics segment. Once the combined transaction approach is accepted, separately benchmarking embedded cost components would distort the arm's length analysis; the royalty and service-charge additions were therefore deleted. The claims for TDS credit and correction of interest and fee computations require fresh verification by the Assessing Officer after giving the assessee an opportunity to be heard, and were restored for fresh decision. en-us Fri, 29 May 2026 00:00:00 +0530 Tue, 14 Jul 2026 08:26:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794891 Aggregated benchmarking under TNMM prevents separate arm's length price adjustments for royalty and Global Accounts Manager charges already included in the operating cost of an interlinked logistics segment. Once the combined transaction approach is accepted, separately benchmarking embedded cost components would distort the arm's length analysis; the royalty and service-charge additions were therefore deleted. The claims for TDS credit and correction of interest and fee computations require fresh verification by the Assessing Officer after giving the assessee an opportunity to be heard, and were restored for fresh decision. Case-Laws Income Tax Fri, 29 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794891