https://www.taxtmi.com/caselaws?id=277050 The Tribunal allowed the assessee's appeal, setting aside the matter for fresh adjudication by the TPO. The Tribunal directed the use of internal comparables over external comparables for the Transactional Net Margin Method, emphasizing consideration of sales to associated enterprises at FOB value. The TPO was instructed to reassess the Arm's Length Price with specific guidance and requested audited financials. The order was issued on 04/12/2015. en-us Fri, 04 Dec 2015 00:00:00 +0530 Thu, 22 Nov 2018 21:20:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277050 The Tribunal allowed the assessee's appeal, setting aside the matter for fresh adjudication by the TPO. The Tribunal directed the use of internal comparables over external comparables for the Transactional Net Margin Method, emphasizing consideration of sales to associated enterprises at FOB value. The TPO was instructed to reassess the Arm's Length Price with specific guidance and requested audited financials. The order was issued on 04/12/2015. Case-Laws Income Tax Fri, 04 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277050