https://www.taxtmi.com/caselaws?id=329650 The Tribunal partially allowed the assessee's appeal, directing the Transfer Pricing Officer (TPO) to benchmark international transactions using the Comparable Uncontrolled Price (CUP) method and, if required, the sixth method or Transactional Net Margin Method (TNMM). The Tribunal dismissed the revenue's appeal and other grounds of the assessee's appeal as infructuous, emphasizing the importance of reliable data and providing the assessee with a fair opportunity to support its benchmarking analysis. en-us Thu, 05 May 2016 00:00:00 +0530 Tue, 12 May 2026 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329650 The Tribunal partially allowed the assessee's appeal, directing the Transfer Pricing Officer (TPO) to benchmark international transactions using the Comparable Uncontrolled Price (CUP) method and, if required, the sixth method or Transactional Net Margin Method (TNMM). The Tribunal dismissed the revenue's appeal and other grounds of the assessee's appeal as infructuous, emphasizing the importance of reliable data and providing the assessee with a fair opportunity to support its benchmarking analysis. Case-Laws Income Tax Thu, 05 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329650