https://www.taxtmi.com/caselaws?id=268729 The Tribunal allowed the assessee's appeal, rejecting the TPO's external TNMM in favor of the internal TNMM. The Tribunal upheld the DRP's decisions on working capital adjustment, bio-study expenses, and employees' contribution to PF/ESI. The Department's appeal was dismissed entirely. en-us Fri, 09 Oct 2015 00:00:00 +0530 Fri, 28 Jan 2022 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268729 The Tribunal allowed the assessee's appeal, rejecting the TPO's external TNMM in favor of the internal TNMM. The Tribunal upheld the DRP's decisions on working capital adjustment, bio-study expenses, and employees' contribution to PF/ESI. The Department's appeal was dismissed entirely. Case-Laws Income Tax Fri, 09 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268729