https://www.taxtmi.com/caselaws?id=796403 Transfer-pricing benchmarking of back-office support services must apply functional comparability, reliable financial information, and material margin differences. IT-enabled/BPO comparables were included or retained, while entities with unavailable data, royalty-driven abnormal profitability, merger-distorted results, KPO functions, or specialised information-security services were excluded. Working-capital differences affecting profitability require verification of the assessee's shorter collection period before granting adjustment. Interest on outstanding receivables must be reconsidered after verifying debt-free status, collection periods, and the effect of working-capital adjustment; no receivables adjustment applies if the assessee is debt-free. The benchmark is to be recomputed using the revised comparables and verified adjustments. 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=796403 Transfer-pricing benchmarking of back-office support services must apply functional comparability, reliable financial information, and material margin differences. IT-enabled/BPO comparables were included or retained, while entities with unavailable data, royalty-driven abnormal profitability, merger-distorted results, KPO functions, or specialised information-security services were excluded. Working-capital differences affecting profitability require verification of the assessee's shorter collection period before granting adjustment. Interest on outstanding receivables must be reconsidered after verifying debt-free status, collection periods, and the effect of working-capital adjustment; no receivables adjustment applies if the assessee is debt-free. The benchmark is to be recomputed using the revised comparables and verified adjustments. Case-Laws Income Tax Wed, 29 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796403