https://www.taxtmi.com/caselaws?id=256202 The Tribunal found the Transfer Pricing Officer's determination of the Arm's Length Price (ALP) invalid as it did not comply with the Comparable Uncontrolled Price (CUP) method. The Tribunal deleted the ALP adjustment of Rs. 4,25,09,332, allowing the appeal in favor of the assessee. The Tribunal dismissed the additional ground raised by the assessee as infructuous. en-us Wed, 04 Feb 2015 00:00:00 +0530 Tue, 18 Aug 2015 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256202 The Tribunal found the Transfer Pricing Officer's determination of the Arm's Length Price (ALP) invalid as it did not comply with the Comparable Uncontrolled Price (CUP) method. The Tribunal deleted the ALP adjustment of Rs. 4,25,09,332, allowing the appeal in favor of the assessee. The Tribunal dismissed the additional ground raised by the assessee as infructuous. Case-Laws Income Tax Wed, 04 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256202