https://www.taxtmi.com/caselaws?id=258091 The Tribunal allowed the assessee's appeal and dismissed the Department's appeal. The Tribunal concluded that the Comparable Uncontrolled Price (CUP) method was appropriate for certain transactions but emphasized that adjustments should consider material differences like volume, credit risk, and marketing expenses. The Tribunal also upheld the deletion of adjustments related to incomplete transactions and notional interest on delayed payments. en-us Wed, 23 Oct 2013 00:00:00 +0530 Tue, 11 Aug 2026 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258091 The Tribunal allowed the assessee's appeal and dismissed the Department's appeal. The Tribunal concluded that the Comparable Uncontrolled Price (CUP) method was appropriate for certain transactions but emphasized that adjustments should consider material differences like volume, credit risk, and marketing expenses. The Tribunal also upheld the deletion of adjustments related to incomplete transactions and notional interest on delayed payments. Case-Laws Income Tax Wed, 23 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258091