https://www.taxtmi.com/caselaws?id=358577 The ITAT remanded the case to the CIT(A) for a detailed examination of the Arm's Length Price (ALP) at the entity level using the Transactional Net Margin Method (TNMM) and aggregating the transactions. The CIT(A) was directed to obtain a remand report from the Transfer Pricing Officer (TPO) and allow the assessee a fair hearing. The revenue's appeals were allowed for statistical purposes, stressing the importance of a thorough review of the aggregated transactions and the accuracy of the ALP determination. en-us Wed, 31 Jan 2018 00:00:00 +0530 Sat, 14 Apr 2018 07:17:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358577 The ITAT remanded the case to the CIT(A) for a detailed examination of the Arm's Length Price (ALP) at the entity level using the Transactional Net Margin Method (TNMM) and aggregating the transactions. The CIT(A) was directed to obtain a remand report from the Transfer Pricing Officer (TPO) and allow the assessee a fair hearing. The revenue's appeals were allowed for statistical purposes, stressing the importance of a thorough review of the aggregated transactions and the accuracy of the ALP determination. Case-Laws Income Tax Wed, 31 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358577