https://www.taxtmi.com/highlights?id=35844 When the transactions are multiple and inter-related then if a particular transaction out of the composite transactions cannot be tested under CUP then it is not proper to apply separate methods for determining the ALP for each of the transaction. en-us Mon, 07 Aug 2017 18:25:07 +0530 Mon, 07 Aug 2017 18:25:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=35844 When the transactions are multiple and inter-related then if a particular transaction out of the composite transactions cannot be tested under CUP then it is not proper to apply separate methods for determining the ALP for each of the transaction. Highlights Income Tax Mon, 07 Aug 2017 18:25:07 +0530 https://www.taxtmi.com/highlights?id=35844