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The Mumbai ITAT recently ruled on selection of comparable and transfer pricing adjustment on account of non-recovery of charges for providing letter of comfort/support and royalty in case of.

Madhur agrawalSandeep singh karhailVachashpati tripathiCounsel for departmentInmacs management services ltdAxis integrated systems ltdPrashant maharishiAccountant memberSandeep singhJudicial memberTax payerMumbai itatTransfer pricing adjustmentNon recoveryLetter of comfort supportPublic domain