https://www.taxtmi.com/caselaws?id=257862 The Tribunal dismissed the appeals of the assessee, upholding the adjustments made by the Transfer Pricing Officer (TPO) and sustained by the Dispute Resolution Panel (DRP) as fair and reasonable. The Tribunal affirmed the application of the Comparable Uncontrolled Price (CUP) method, separate evaluation of prime time and non-prime time slots, and rejected the aggregation of transactions for determining the Arm's Length Price (ALP). Additionally, the Tribunal found no merit in the argument that the DRP's order was non-speaking, ultimately sustaining the adjustments to the ALP. en-us Wed, 21 Jan 2015 00:00:00 +0530 Wed, 25 Mar 2015 06:55:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257862 The Tribunal dismissed the appeals of the assessee, upholding the adjustments made by the Transfer Pricing Officer (TPO) and sustained by the Dispute Resolution Panel (DRP) as fair and reasonable. The Tribunal affirmed the application of the Comparable Uncontrolled Price (CUP) method, separate evaluation of prime time and non-prime time slots, and rejected the aggregation of transactions for determining the Arm's Length Price (ALP). Additionally, the Tribunal found no merit in the argument that the DRP's order was non-speaking, ultimately sustaining the adjustments to the ALP. Case-Laws Income Tax Wed, 21 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257862