https://www.taxtmi.com/highlights?id=103563 Retrospective amendments to the Dispute Resolution Panel procedure and assessment-limitation provisions, effective from 1 April 2009, place the final assessment order within the applicable limitation period. Transfer pricing adjustments require consideration of a pending rectification application concerning implementation of Dispute Resolution Panel directions. Software development comparables require reliable contemporaneous information, functional similarity and clear segmental data; entities with mixed functions, absent segmental disclosure or unreliable public information are unsuitable. For IT-enabled services, comparability depends on the relevant-year operating segment and service profile, while separately reported IT-enabled service..... en-us Wed, 09 Sep 2026 08:20:28 +0530 Wed, 09 Sep 2026 08:20:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103563 Retrospective amendments to the Dispute Resolution Panel procedure and assessment-limitation provisions, effective from 1 April 2009, place the final assessment order within the applicable limitation period. Transfer pricing adjustments require consideration of a pending rectification application concerning implementation of Dispute Resolution Panel directions. Software development comparables require reliable contemporaneous information, functional similarity and clear segmental data; entities with mixed functions, absent segmental disclosure or unreliable public information are unsuitable. For IT-enabled services, comparability depends on the relevant-year operating segment and service profile, while separately reported IT-enabled service..... Highlights Income Tax Wed, 09 Sep 2026 08:20:28 +0530 https://www.taxtmi.com/highlights?id=103563