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    <description>The appeal raised concerns regarding the assessment order&#039;s compliance with natural justice principles and the TPO&#039;s decision on TP adjustments. The Tribunal found the TP adjustment using the CUP method incorrect and remitted the issue for TNMM computation due to the associated enterprises&#039; incomparable transactions. The appeal was partially allowed for statistical purposes, with the decision announced on 7th February 2017.</description>
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      <description>The appeal raised concerns regarding the assessment order&#039;s compliance with natural justice principles and the TPO&#039;s decision on TP adjustments. The Tribunal found the TP adjustment using the CUP method incorrect and remitted the issue for TNMM computation due to the associated enterprises&#039; incomparable transactions. The appeal was partially allowed for statistical purposes, with the decision announced on 7th February 2017.</description>
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