https://www.taxtmi.com/caselaws?id=796404 A valid modified return filed by a successor under a business-reorganisation order must be verified and, if valid, used to recompute total income and book profit. Transfer pricing adjustments under normal provisions cannot be added to book profit unless specifically authorised by the statutory minimum alternate tax computation rules; any computational excess also requires verification. Closely linked software sales and marketing support services may be aggregated under the Transactional Net Margin Method where commercially integrated and consistently benchmarked. Documented intra-group services cannot be assigned a nil arm's length price merely for perceived lack of necessity or benefit. The foreign associated enterprise may be selected as the tested party where it is less complex. en-us Wed, 29 Jul 2026 00:00:00 +0530 Wed, 05 Aug 2026 08:48:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796404 A valid modified return filed by a successor under a business-reorganisation order must be verified and, if valid, used to recompute total income and book profit. Transfer pricing adjustments under normal provisions cannot be added to book profit unless specifically authorised by the statutory minimum alternate tax computation rules; any computational excess also requires verification. Closely linked software sales and marketing support services may be aggregated under the Transactional Net Margin Method where commercially integrated and consistently benchmarked. Documented intra-group services cannot be assigned a nil arm's length price merely for perceived lack of necessity or benefit. The foreign associated enterprise may be selected as the tested party where it is less complex. Case-Laws Income Tax Wed, 29 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796404