https://www.taxtmi.com/caselaws?id=798009 Rectification of an apparent typographical error may expressly include omitted R&D support services without reopening the merits. Transfer-pricing verification of R&D and other support-service payments must remain confined to the limited disallowance under examination and cannot treat acceptance of a percentage of payments as an approved ad hoc arm's length price. Arm's length price must be determined on relevant and reliable material using a prescribed, most appropriate method. Where the Other Method is unreliable, consideration may be given to another suitable prescribed method, including the Transactional Net Margin Method. en-us Mon, 17 Aug 2026 00:00:00 +0530 Tue, 01 Sep 2026 08:26:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798009 Rectification of an apparent typographical error may expressly include omitted R&D support services without reopening the merits. Transfer-pricing verification of R&D and other support-service payments must remain confined to the limited disallowance under examination and cannot treat acceptance of a percentage of payments as an approved ad hoc arm's length price. Arm's length price must be determined on relevant and reliable material using a prescribed, most appropriate method. Where the Other Method is unreliable, consideration may be given to another suitable prescribed method, including the Transactional Net Margin Method. Case-Laws Income Tax Mon, 17 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798009