https://www.taxtmi.com/caselaws?id=219591 The Tribunal partly allowed the revenue's appeal, restoring the matter to the Transfer Pricing Officer (TPO) for fresh determination of the Arm's Length Price (ALP) using the Transactional Net Margin Method (TNMM). The cross-objections by the assessee were also partly allowed. The TPO was directed to give the assessee a fair opportunity to present its case and to objectively examine the comparables for a proper application of TNMM. en-us Wed, 21 Nov 2012 00:00:00 +0530 Wed, 19 Dec 2012 08:55:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219591 The Tribunal partly allowed the revenue's appeal, restoring the matter to the Transfer Pricing Officer (TPO) for fresh determination of the Arm's Length Price (ALP) using the Transactional Net Margin Method (TNMM). The cross-objections by the assessee were also partly allowed. The TPO was directed to give the assessee a fair opportunity to present its case and to objectively examine the comparables for a proper application of TNMM. Case-Laws Income Tax Wed, 21 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219591