https://www.taxtmi.com/caselaws?id=182758 The Tribunal upheld the use of the Transactional Net Margin Method (TNMM) for benchmarking international transactions, the inclusion of specific comparables, and the separate benchmarking of intra-group services. It directed the reconsideration of the Profit Level Indicator (PLI) and the computation of Transfer Pricing adjustments. The appeal was partly allowed for statistical purposes, emphasizing the need for detailed evidence and supporting documents in Transfer Pricing analyses. en-us Wed, 04 Nov 2015 00:00:00 +0530 Thu, 19 May 2016 08:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182758 The Tribunal upheld the use of the Transactional Net Margin Method (TNMM) for benchmarking international transactions, the inclusion of specific comparables, and the separate benchmarking of intra-group services. It directed the reconsideration of the Profit Level Indicator (PLI) and the computation of Transfer Pricing adjustments. The appeal was partly allowed for statistical purposes, emphasizing the need for detailed evidence and supporting documents in Transfer Pricing analyses. Case-Laws Income Tax Wed, 04 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182758