https://www.taxtmi.com/caselaws?id=800252 TNMM comparability depends on functional, asset and risk profiles; entity size may justify a turnover filter even without a prescribed ceiling. Operating-margin analysis may use a cash PLI excluding depreciation where asset types, technology and investment levels cause material depreciation differences. Provisions for bad and doubtful debts ordinarily form operating costs unless demonstrated to be extraordinary. Equipment supplied without charge by an associated enterprise does not constitute a taxable business perquisite where ownership remains with that enterprise, the recipient neither capitalises nor depreciates it, and its use is limited to testing software for the owner. en-us Thu, 24 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800252 TNMM comparability depends on functional, asset and risk profiles; entity size may justify a turnover filter even without a prescribed ceiling. Operating-margin analysis may use a cash PLI excluding depreciation where asset types, technology and investment levels cause material depreciation differences. Provisions for bad and doubtful debts ordinarily form operating costs unless demonstrated to be extraordinary. Equipment supplied without charge by an associated enterprise does not constitute a taxable business perquisite where ownership remains with that enterprise, the recipient neither capitalises nor depreciates it, and its use is limited to testing software for the owner. Case-Laws Income Tax Thu, 24 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800252