https://www.taxtmi.com/caselaws?id=277419 The appeal by the assessee was allowed for statistical purposes, with directions to the TPO for fresh adjudication on several issues, while the appeal by the Revenue was dismissed. The tribunal emphasized consistency in treatment across different years and the necessity of rational and cogent reasons for rejecting the assessee's benchmarking methods. en-us Fri, 20 May 2016 00:00:00 +0530 Tue, 04 Dec 2018 08:55:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277419 The appeal by the assessee was allowed for statistical purposes, with directions to the TPO for fresh adjudication on several issues, while the appeal by the Revenue was dismissed. The tribunal emphasized consistency in treatment across different years and the necessity of rational and cogent reasons for rejecting the assessee's benchmarking methods. Case-Laws Income Tax Fri, 20 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277419