https://www.taxtmi.com/caselaws?id=798569 Support-service payments require verification of the actual benefit received and fresh TNMM benchmarking, rather than nil valuation under the Other Method; the adjustment requires reconsideration. TNMM comparables must be functionally similar, and entities with materially different activities or unavailable segmental results are excluded or require fresh verification. Contract-loss reversals, expense write-backs, miscellaneous income, foreign-exchange gains and export incentives connected with operations form part of operating income for PLI computation. COVID-period benchmarking requires comparison of current-year margins where multi-year comparable margins include normal years. No interest is imputable on overdue associated-enterprise receivables where the taxpayer has no interest-bearing borrowings; the receivables-interest adjustment is deleted. en-us Wed, 19 Aug 2026 00:00:00 +0530 Wed, 09 Sep 2026 08:20:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798569 Support-service payments require verification of the actual benefit received and fresh TNMM benchmarking, rather than nil valuation under the Other Method; the adjustment requires reconsideration. TNMM comparables must be functionally similar, and entities with materially different activities or unavailable segmental results are excluded or require fresh verification. Contract-loss reversals, expense write-backs, miscellaneous income, foreign-exchange gains and export incentives connected with operations form part of operating income for PLI computation. COVID-period benchmarking requires comparison of current-year margins where multi-year comparable margins include normal years. No interest is imputable on overdue associated-enterprise receivables where the taxpayer has no interest-bearing borrowings; the receivables-interest adjustment is deleted. Case-Laws Income Tax Wed, 19 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798569