https://www.taxtmi.com/caselaws?id=798104 Internal TNMM is the appropriate method for benchmarking ITeS transactions where associated-enterprise and non-associated-enterprise segments perform broadly similar customer-care and technical-support functions. Segmental results prepared using allocation keys remain reliable unless specific defects in those keys or in the segmental analysis are identified; lack of audited segment accounts alone does not justify rejecting the internal comparison. Internal segmental financial data provides a more reliable basis than external comparables for applying TNMM, making substitution of External TNMM unsustainable. en-us Mon, 31 Aug 2026 00:00:00 +0530 Wed, 02 Sep 2026 08:30:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798104 Internal TNMM is the appropriate method for benchmarking ITeS transactions where associated-enterprise and non-associated-enterprise segments perform broadly similar customer-care and technical-support functions. Segmental results prepared using allocation keys remain reliable unless specific defects in those keys or in the segmental analysis are identified; lack of audited segment accounts alone does not justify rejecting the internal comparison. Internal segmental financial data provides a more reliable basis than external comparables for applying TNMM, making substitution of External TNMM unsustainable. Case-Laws Income Tax Mon, 31 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798104