https://www.taxtmi.com/caselaws?id=244297 The Tribunal set aside the assessment order challenging the determination of the Arm's Length Price for international transactions, emphasizing the inadequacy of the TPO's consideration of documentation. The TPO's rejection of the Transactional Net Margin Method in favor of the Comparable Uncontrolled Price method was criticized for lacking detailed analysis. The Tribunal directed a fresh adjudication, stressing the importance of a comprehensive review of the evidence provided by the assessee, ultimately allowing the appeal for statistical purposes. en-us Fri, 10 Jan 2014 00:00:00 +0530 Sat, 22 Feb 2014 17:44:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244297 The Tribunal set aside the assessment order challenging the determination of the Arm's Length Price for international transactions, emphasizing the inadequacy of the TPO's consideration of documentation. The TPO's rejection of the Transactional Net Margin Method in favor of the Comparable Uncontrolled Price method was criticized for lacking detailed analysis. The Tribunal directed a fresh adjudication, stressing the importance of a comprehensive review of the evidence provided by the assessee, ultimately allowing the appeal for statistical purposes. Case-Laws Income Tax Fri, 10 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244297