https://www.taxtmi.com/caselaws?id=277328 The Tribunal allowed the appeal filed by the assessee for statistical purposes and restored the entire issue to the file of the Assessing Officer/TPO for fresh adjudication. The Tribunal found merit in the assessee's arguments regarding the rejection of the combined transaction approach using TNMM, the application of the CUP method, the assessment of Intra Group Services, questioning the commercial expediency of transactions, and reliance on the BEPS report by the DRP/TPO. The Tribunal emphasized the need for proper adjudication based on the evidence presented and relevant judicial precedents. en-us Mon, 04 Dec 2017 00:00:00 +0530 Sat, 01 Dec 2018 12:35:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277328 The Tribunal allowed the appeal filed by the assessee for statistical purposes and restored the entire issue to the file of the Assessing Officer/TPO for fresh adjudication. The Tribunal found merit in the assessee's arguments regarding the rejection of the combined transaction approach using TNMM, the application of the CUP method, the assessment of Intra Group Services, questioning the commercial expediency of transactions, and reliance on the BEPS report by the DRP/TPO. The Tribunal emphasized the need for proper adjudication based on the evidence presented and relevant judicial precedents. Case-Laws Income Tax Mon, 04 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277328