https://www.taxtmi.com/caselaws?id=193308 The Tribunal upheld the assessee's contention and deleted the transfer pricing adjustment for both assessment years, emphasizing the need to view the entire agreement for intra-group services as a whole. The decision aligned with previous favorable rulings for the assessee, supporting the TNMM as the Most Appropriate Method and rejecting the TPO's CUP method application. The appeals were allowed, and the order was pronounced on 09.09.2016. en-us Fri, 09 Sep 2016 00:00:00 +0530 Mon, 24 Jul 2017 10:13:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193308 The Tribunal upheld the assessee's contention and deleted the transfer pricing adjustment for both assessment years, emphasizing the need to view the entire agreement for intra-group services as a whole. The decision aligned with previous favorable rulings for the assessee, supporting the TNMM as the Most Appropriate Method and rejecting the TPO's CUP method application. The appeals were allowed, and the order was pronounced on 09.09.2016. Case-Laws Income Tax Fri, 09 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193308