Summary
- The ITAT Bangalore has established a ₹200 crore turnover filter in its latest ruling on software transfer pricing.
- The tribunal also applied a 15% Related Party Transaction (RPT) filter and considered multi-year margins for comparables.
- This decision addresses key aspects of transfer pricing in the software sector, potentially impacting numerous companies.
- The implications of this ruling could reshape how software firms approach compliance with transfer pricing regulations.
Join the discussion — sign up to comment, upvote, and save articles.