https://www.taxtmi.com/caselaws?id=267376 The Tribunal set aside the application of the Comparable Uncontrolled Price (CUP) method and the Cost Plus Method (CPM) by the authorities, directing the Assessing Officer/Transfer Pricing Officer to utilize the Transactional Net Margin Method (TNMM) for determining the arm's length price of exports. The Tribunal emphasized the advantages of TNMM and remitted the matter for fresh determination, allowing the assessee to present further arguments. The appeals were allowed for statistical purposes. en-us Fri, 30 Oct 2015 00:00:00 +0530 Wed, 04 Nov 2015 22:43:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267376 The Tribunal set aside the application of the Comparable Uncontrolled Price (CUP) method and the Cost Plus Method (CPM) by the authorities, directing the Assessing Officer/Transfer Pricing Officer to utilize the Transactional Net Margin Method (TNMM) for determining the arm's length price of exports. The Tribunal emphasized the advantages of TNMM and remitted the matter for fresh determination, allowing the assessee to present further arguments. The appeals were allowed for statistical purposes. Case-Laws Income Tax Fri, 30 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267376