https://www.taxtmi.com/caselaws?id=280468 The Tribunal partly allowed the assessee's appeal by upholding the use of TNMM over CPM for determining the Arm's Length Price (ALP) and deleting Transfer Pricing Adjustments related to finished goods sale and AMP expenditure. The levy of interest under Sections 234B and 234C was upheld, with directions for the AO to recompute the interest in accordance with the Tribunal's order. en-us Wed, 04 Jul 2018 00:00:00 +0530 Tue, 07 May 2019 06:02:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280468 The Tribunal partly allowed the assessee's appeal by upholding the use of TNMM over CPM for determining the Arm's Length Price (ALP) and deleting Transfer Pricing Adjustments related to finished goods sale and AMP expenditure. The levy of interest under Sections 234B and 234C was upheld, with directions for the AO to recompute the interest in accordance with the Tribunal's order. Case-Laws Income Tax Wed, 04 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280468