https://www.taxtmi.com/caselaws?id=177844 The appeal was partly allowed by the Tribunal. It directed the adoption of internal Transaction Net Margin Method (TNMM) for transfer pricing, emphasizing the preference for internal comparables over external comparables. The Tribunal also ruled in favor of allowing the deduction under Section 10A without setting off losses of other units. However, the challenge to the levy of interest under Section 234D was dismissed. en-us Tue, 29 Jan 2013 00:00:00 +0530 Tue, 06 Jun 2017 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177844 The appeal was partly allowed by the Tribunal. It directed the adoption of internal Transaction Net Margin Method (TNMM) for transfer pricing, emphasizing the preference for internal comparables over external comparables. The Tribunal also ruled in favor of allowing the deduction under Section 10A without setting off losses of other units. However, the challenge to the levy of interest under Section 234D was dismissed. Case-Laws Income Tax Tue, 29 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177844