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    <title>2013 (5) TMI 494 - ITAT MUMBAI</title>
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    <description>The Tribunal upheld the adjustment to the Arm&#039;s Length Price (ALP) of Rs. 82,78,760/- made by the Transfer Pricing Officer (TPO) and sustained by the Dispute Resolution Panel (DRP). The appeal challenging the higher payments made by the assessee for non-prime time slots compared to third parties was dismissed, and the adjustment was upheld.</description>
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      <description>The Tribunal upheld the adjustment to the Arm&#039;s Length Price (ALP) of Rs. 82,78,760/- made by the Transfer Pricing Officer (TPO) and sustained by the Dispute Resolution Panel (DRP). The appeal challenging the higher payments made by the assessee for non-prime time slots compared to third parties was dismissed, and the adjustment was upheld.</description>
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