TP Segment Split Rejected as Trading & After-Sales Services Are Inextricably Linked; TNMM at Entity Level Upheld: ITAT Delhi

Juniper Networks Solutions India Private Limited Vs ACIT (ITAT Delhi) TP Segment Split Rejected as Trading & After-Sales Services Are Inextricably Linked; TNMM at Entity Level Upheld: ITAT Delhi The appeal arises from the final assessment order dated 28.10.2024 for Assessment Year 2021–22, passed under Sections 143(3), 144C(13), and 144B of the Income-tax Act pursuant to the directions of the Dispute Resolution Panel (DRP). The assessee challenged multiple aspects of the assessment, including an upward revision of income, transfer pricing (TP) adjustments, segmentation of business activi...