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Income Tax | Functionally Dissimilar TP Comparables Rightly Excluded: ITAT Bangalore

24 Sept 2026 · 3d agoBy CA Vijayakumar ShettySource: TaxGuru

ITAT Bangalore upheld DRP exclusion of software comparables for functional differences, unavailable segment data, size and brand value. The post Functionally Dissimilar TP Comparables Rightly Excluded: ITAT Bangalore appeared first on TaxGuru .

Attribution

Original credit: CA Vijayakumar Shetty. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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