https://www.taxtmi.com/caselaws?id=266472 The Tribunal held in favor of the assessee, ruling that the TNMM method should be applied on an aggregate basis for benchmarking international transactions. The Tribunal criticized the TPO's adoption of the CPM method, emphasizing the principle of consistency as the TNMM method had been accepted in preceding and succeeding years. Citing similar cases, the Tribunal deleted the transfer pricing adjustment of Rs. 6,82,60,528, and allowed the appeal of the assessee. en-us Fri, 11 Sep 2015 00:00:00 +0530 Wed, 21 Oct 2015 09:45:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266472 The Tribunal held in favor of the assessee, ruling that the TNMM method should be applied on an aggregate basis for benchmarking international transactions. The Tribunal criticized the TPO's adoption of the CPM method, emphasizing the principle of consistency as the TNMM method had been accepted in preceding and succeeding years. Citing similar cases, the Tribunal deleted the transfer pricing adjustment of Rs. 6,82,60,528, and allowed the appeal of the assessee. Case-Laws Income Tax Fri, 11 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266472