https://www.taxtmi.com/caselaws?id=798659 Export incentives directly linked to export activity form part of the tested party's operating results under the Transactional Net Margin Method. They must therefore be included as operating income when computing the tested party's profit level indicator and arm's length margin. Excluding them solely because selected comparables do not receive similar incentives would distort the tested party's operating margin, particularly where incentives received by comparables are treated as operating income. The recomputation consequently includes export incentives in the tested party's operating income. en-us Tue, 11 Aug 2026 00:00:00 +0530 Thu, 10 Sep 2026 08:51:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798659 Export incentives directly linked to export activity form part of the tested party's operating results under the Transactional Net Margin Method. They must therefore be included as operating income when computing the tested party's profit level indicator and arm's length margin. Excluding them solely because selected comparables do not receive similar incentives would distort the tested party's operating margin, particularly where incentives received by comparables are treated as operating income. The recomputation consequently includes export incentives in the tested party's operating income. Case-Laws Income Tax Tue, 11 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798659