https://www.taxtmi.com/caselaws?id=267377 The tribunal directed the Transfer Pricing Officer (TPO) to use the Comparable Uncontrolled Price (CUP) method for determining the Arm's Length Price (ALP) of international transactions, setting aside the Transactional Net Margin Method (TNMM) previously used. The TPO was instructed to consider comparables based on an independent study, allow multiple-year data, and use weighted average data for determining the ALP. The appeal was allowed for statistical purposes. en-us Tue, 29 Sep 2015 00:00:00 +0530 Wed, 04 Nov 2015 22:43:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267377 The tribunal directed the Transfer Pricing Officer (TPO) to use the Comparable Uncontrolled Price (CUP) method for determining the Arm's Length Price (ALP) of international transactions, setting aside the Transactional Net Margin Method (TNMM) previously used. The TPO was instructed to consider comparables based on an independent study, allow multiple-year data, and use weighted average data for determining the ALP. The appeal was allowed for statistical purposes. Case-Laws Income Tax Tue, 29 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267377