https://www.taxtmi.com/caselaws?id=213461 The Tribunal upheld the CIT(A)'s order and dismissed the Revenue's appeal. It criticized the TPO for inadequately justifying the rejection of the CUP method and for incorrectly applying TNMM. The Tribunal emphasized the limited roles of the TPO and AO in determining ALP and computing total income. It supported the CIT(A)'s decision to delete the addition based on the TPO's flawed methodology and lack of evidence challenging the genuineness of expenses. en-us Wed, 16 May 2012 00:00:00 +0530 Mon, 13 Apr 2026 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213461 The Tribunal upheld the CIT(A)'s order and dismissed the Revenue's appeal. It criticized the TPO for inadequately justifying the rejection of the CUP method and for incorrectly applying TNMM. The Tribunal emphasized the limited roles of the TPO and AO in determining ALP and computing total income. It supported the CIT(A)'s decision to delete the addition based on the TPO's flawed methodology and lack of evidence challenging the genuineness of expenses. Case-Laws Income Tax Wed, 16 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213461