https://www.taxtmi.com/highlights?id=104350 Transfer-pricing comparability for software development services requires selection of companies that meet applicable functional filters and have sufficiently comparable operations. Prior acceptance of a comparable before the Transfer Pricing Officer does not prevent an assessee from contesting it before the DRP. Diversified software-service and product companies lacking segmental information, or earning product-related income through outsourced product development, may be excluded as functionally dissimilar. Brand value and scale may materially affect comparability, supporting exclusion of a large branded company; an onsite filter may also be applied where appropriate. For accurate arm's-length price determination, the DRP may entertain objections, apply a new lawful filter, and direct inclusion or exclusion of comparables. en-us Wed, 30 Sep 2026 08:41:54 +0530 Wed, 30 Sep 2026 08:41:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104350 Transfer-pricing comparability for software development services requires selection of companies that meet applicable functional filters and have sufficiently comparable operations. Prior acceptance of a comparable before the Transfer Pricing Officer does not prevent an assessee from contesting it before the DRP. Diversified software-service and product companies lacking segmental information, or earning product-related income through outsourced product development, may be excluded as functionally dissimilar. Brand value and scale may materially affect comparability, supporting exclusion of a large branded company; an onsite filter may also be applied where appropriate. For accurate arm's-length price determination, the DRP may entertain objections, apply a new lawful filter, and direct inclusion or exclusion of comparables. Highlights Income Tax Wed, 30 Sep 2026 08:41:54 +0530 https://www.taxtmi.com/highlights?id=104350