https://www.taxtmi.com/caselaws?id=178632 The Tribunal dismissed the appeal regarding the use of the CUP method over TNMM but allowed the appeal for adjustments considering volume, risk, and qualitative factors. The appeal against the notional interest income adjustment was allowed, leading to the deletion of the entire addition. Regarding the disallowance under Section 14A, the appeal was partly allowed, confirming Rs. 90,000 and deleting Rs. 10,34,917. The assessee's appeal was partly allowed, and the revenue's appeal was dismissed in the case pronounced on 04/02/2014. en-us Tue, 04 Feb 2014 00:00:00 +0530 Wed, 10 Feb 2016 08:16:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178632 The Tribunal dismissed the appeal regarding the use of the CUP method over TNMM but allowed the appeal for adjustments considering volume, risk, and qualitative factors. The appeal against the notional interest income adjustment was allowed, leading to the deletion of the entire addition. Regarding the disallowance under Section 14A, the appeal was partly allowed, confirming Rs. 90,000 and deleting Rs. 10,34,917. The assessee's appeal was partly allowed, and the revenue's appeal was dismissed in the case pronounced on 04/02/2014. Case-Laws Income Tax Tue, 04 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178632