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    <title>CUP Method Rejected for Transfer Pricing; AO Directed to Use TNMM for Benchmarking International Transactions Margins.</title>
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    <description>Transfer pricing adjustment - most appropriate method - CUP method was not correct method - AO directed to apply TNMM method to benchmark the international transactions of assessee and compare the margins shown by assessee with the mean margins of comparables which are functionally comparable.</description>
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      <description>Transfer pricing adjustment - most appropriate method - CUP method was not correct method - AO directed to apply TNMM method to benchmark the international transactions of assessee and compare the margins shown by assessee with the mean margins of comparables which are functionally comparable.</description>
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