https://www.taxtmi.com/caselaws?id=261040 The Tribunal concluded that the Transfer Pricing Officer wrongly applied the Comparable Uncontrolled Price (CUP) method for determining the Arm's Length Price (ALP) in certain transactions. The Transactional Net Margin Method (TNMM) was deemed more appropriate, leading to the deletion of the additions. The appeal was partly allowed, with specific grounds dismissed. The decision was pronounced on April 27, 2015. en-us Mon, 27 Apr 2015 00:00:00 +0530 Wed, 01 Jul 2015 06:45:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261040 The Tribunal concluded that the Transfer Pricing Officer wrongly applied the Comparable Uncontrolled Price (CUP) method for determining the Arm's Length Price (ALP) in certain transactions. The Transactional Net Margin Method (TNMM) was deemed more appropriate, leading to the deletion of the additions. The appeal was partly allowed, with specific grounds dismissed. The decision was pronounced on April 27, 2015. Case-Laws Income Tax Mon, 27 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261040