https://www.taxtmi.com/caselaws?id=471336 Transactional net margin method benchmarking of marketing, sales and technical support services requires functionally comparable companies. Entities providing diversified high-end consultancy, fund accounting, procurement consultancy, commission agency, technical services or business process outsourcing were unsuitable for routine marketing and sales support functions; a company with mixed activities and no segmental reporting was also unsuitable. Government undertakings providing specialised engineering, infrastructure, petroleum, water-resource, power, transport and railway consultancy were functionally different from technical support services. Apitco, Basiz Fund Service, Global Procurement Consultants, Orient Engineering & Commercial, TSR Darashaw, Engineers India, WAPCOS and RITES were excluded from the final comparable set. en-us Wed, 30 Oct 2019 00:00:00 +0530 Mon, 31 Aug 2026 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471336 Transactional net margin method benchmarking of marketing, sales and technical support services requires functionally comparable companies. Entities providing diversified high-end consultancy, fund accounting, procurement consultancy, commission agency, technical services or business process outsourcing were unsuitable for routine marketing and sales support functions; a company with mixed activities and no segmental reporting was also unsuitable. Government undertakings providing specialised engineering, infrastructure, petroleum, water-resource, power, transport and railway consultancy were functionally different from technical support services. Apitco, Basiz Fund Service, Global Procurement Consultants, Orient Engineering & Commercial, TSR Darashaw, Engineers India, WAPCOS and RITES were excluded from the final comparable set. Case-Laws Income Tax Wed, 30 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471336