https://www.taxtmi.com/caselaws?id=798735 Accepted Transactional Net Margin Method benchmarking of aggregated manufacturing and service transactions precludes separately testing the markup on closely linked IT support services without justification, eliminating the proposed downward adjustment. Notional interest on overdue associated-enterprise receivables is unwarranted where the taxpayer is debt-free, has no significant interest cost, and identical earlier factual findings remain undistinguished. Section 115BAA excludes the weighted scientific-research deduction under Section 35(2AB), but does not restrict deduction for qualifying capital scientific-research expenditure under Section 35(1)(iv). Form 3CM is not a statutory condition for the latter deduction where no depreciation or weighted deduction is claimed. en-us Wed, 02 Sep 2026 00:00:00 +0530 Fri, 11 Sep 2026 08:13:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798735 Accepted Transactional Net Margin Method benchmarking of aggregated manufacturing and service transactions precludes separately testing the markup on closely linked IT support services without justification, eliminating the proposed downward adjustment. Notional interest on overdue associated-enterprise receivables is unwarranted where the taxpayer is debt-free, has no significant interest cost, and identical earlier factual findings remain undistinguished. Section 115BAA excludes the weighted scientific-research deduction under Section 35(2AB), but does not restrict deduction for qualifying capital scientific-research expenditure under Section 35(1)(iv). Form 3CM is not a statutory condition for the latter deduction where no depreciation or weighted deduction is claimed. Case-Laws Income Tax Wed, 02 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798735