https://www.taxtmi.com/caselaws?id=280257 The Tribunal partially allowed the appeal for statistical purposes and remanded various issues back to the DRP/Assessing Officer/TPO for fresh adjudication. The Tribunal directed reconsideration of the Transactional Net Margin Method (TNMM) over Comparable Uncontrolled Price (CUP) Method, disallowed expenses, and addressed procedural errors, emphasizing principles of natural justice and correct application of tax laws. The decision aimed at providing the appellant with a fair opportunity to present their case and ensuring proper assessment in line with previous rulings. en-us Wed, 18 Jul 2018 00:00:00 +0530 Sat, 27 Apr 2019 06:36:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280257 The Tribunal partially allowed the appeal for statistical purposes and remanded various issues back to the DRP/Assessing Officer/TPO for fresh adjudication. The Tribunal directed reconsideration of the Transactional Net Margin Method (TNMM) over Comparable Uncontrolled Price (CUP) Method, disallowed expenses, and addressed procedural errors, emphasizing principles of natural justice and correct application of tax laws. The decision aimed at providing the appellant with a fair opportunity to present their case and ensuring proper assessment in line with previous rulings. Case-Laws Income Tax Wed, 18 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280257