Requirement of Transaction-Specific Benchmarking - No Blanket Validation Across Inter-Company Dealings 
Delhi ITAT in the case of Honda R&D (India) Private Limited v. DCIT ITA No.4930/DEL/2024 Dated 8 October 2025
The https://deweyzdvy986137.mpeblog.com/67694029/executive-one-pager-transfer-pricing-services-case-law-update-october-2025 
