https://www.taxtmi.com/caselaws?id=255103 The Tribunal dismissed the Revenue's appeal, affirming the Comparable Uncontrolled Price (CUP) method as the appropriate benchmarking method for the international transactions between the assessee and its Associated Enterprise (AE). The Transfer Pricing Adjustment made by the Assessing Officer (AO) and Transfer Pricing Officer (TPO) was deemed unsustainable. The decision, pronounced on 13th October 2014, upheld the use of the CUP method and dismissed the Revenue's appeal. en-us Mon, 13 Oct 2014 00:00:00 +0530 Wed, 07 Jan 2015 19:46:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255103 The Tribunal dismissed the Revenue's appeal, affirming the Comparable Uncontrolled Price (CUP) method as the appropriate benchmarking method for the international transactions between the assessee and its Associated Enterprise (AE). The Transfer Pricing Adjustment made by the Assessing Officer (AO) and Transfer Pricing Officer (TPO) was deemed unsustainable. The decision, pronounced on 13th October 2014, upheld the use of the CUP method and dismissed the Revenue's appeal. Case-Laws Income Tax Mon, 13 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255103