https://www.taxtmi.com/caselaws?id=281464 The Tribunal allowed the assessee's appeal, deleting the upward adjustment of Rs. 79,13,290/- made by the TPO. The decision was based on the acceptance of the TNMM method, which accounted for all costs, including notional interest on receivables. The Tribunal found no justification for separate adjustments once TNMM was accepted, referencing previous decisions and ruling in favor of the assessee. en-us Wed, 08 Aug 2018 00:00:00 +0530 Thu, 20 Jun 2019 15:23:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281464 The Tribunal allowed the assessee's appeal, deleting the upward adjustment of Rs. 79,13,290/- made by the TPO. The decision was based on the acceptance of the TNMM method, which accounted for all costs, including notional interest on receivables. The Tribunal found no justification for separate adjustments once TNMM was accepted, referencing previous decisions and ruling in favor of the assessee. Case-Laws Income Tax Wed, 08 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281464