https://www.taxtmi.com/caselaws?id=186009 The Tribunal upheld the Commissioner of Income Tax (Appeals)' decision to delete the addition under section 92CA(3) of the Income Tax Act, 1961. The Tribunal found that the Transfer Pricing Officer was not justified in rejecting the Comparable Uncontrolled Price (CUP) method in favor of the Transactional Net Margin Method (TNMM). It was determined that the geographical and date differences in transactions were adequately addressed by the assessee, leading to the dismissal of the revenue's appeal. en-us Fri, 18 Jan 2013 00:00:00 +0530 Mon, 05 Sep 2016 17:03:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186009 The Tribunal upheld the Commissioner of Income Tax (Appeals)' decision to delete the addition under section 92CA(3) of the Income Tax Act, 1961. The Tribunal found that the Transfer Pricing Officer was not justified in rejecting the Comparable Uncontrolled Price (CUP) method in favor of the Transactional Net Margin Method (TNMM). It was determined that the geographical and date differences in transactions were adequately addressed by the assessee, leading to the dismissal of the revenue's appeal. Case-Laws Income Tax Fri, 18 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186009