https://www.taxtmi.com/caselaws?id=218150 The tribunal partly allowed the assessee's appeal, directing the deletion of the addition related to SAP implementation charges while upholding the TPO's NIL ALP determination for management and professional fees. The tribunal emphasized the need for separate benchmarking of each transaction and supported the use of the CUP method over the TNMM method for the impugned transactions. en-us Wed, 31 Oct 2012 00:00:00 +0530 Thu, 19 Jan 2023 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218150 The tribunal partly allowed the assessee's appeal, directing the deletion of the addition related to SAP implementation charges while upholding the TPO's NIL ALP determination for management and professional fees. The tribunal emphasized the need for separate benchmarking of each transaction and supported the use of the CUP method over the TNMM method for the impugned transactions. Case-Laws Income Tax Wed, 31 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218150