https://www.taxtmi.com/caselaws?id=208531 ITAT, Delhi held that under TNMM the tested party's PLI (10.49%) exceeded the adjusted external average PLI (10.20% after 5% proviso), and the international transactions demonstrably boosted profits; technical know-how/assistance justified higher margins. Consequently the addition of Rs. 4,24,11,209 made by the lower authorities was deleted and the appeal allowed, with the AO directed to give effect to the deletion. en-us Fri, 12 Nov 2010 00:00:00 +0530 Tue, 26 Aug 2025 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208531 ITAT, Delhi held that under TNMM the tested party's PLI (10.49%) exceeded the adjusted external average PLI (10.20% after 5% proviso), and the international transactions demonstrably boosted profits; technical know-how/assistance justified higher margins. Consequently the addition of Rs. 4,24,11,209 made by the lower authorities was deleted and the appeal allowed, with the AO directed to give effect to the deletion. Case-Laws Income Tax Fri, 12 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208531