https://www.taxtmi.com/caselaws?id=283622 The Tribunal directed the Assessing Officer to delete the adjustment made in the hands of the assessee on account of the Arm's Length Price (ALP) of international transactions. The appeal of the assessee was partly allowed, with findings favoring the assessee on the suitability of the Transactional Net Margin Method (TNMM) over the Comparable Uncontrolled Price (CUP) method, aggregation of transactions under the manufacturing segment, and past decisions in the assessee's favor for similar issues in previous years. The Tribunal dismissed the alternate pleas regarding adjustments for higher prices charged to associated enterprises (AEs) for exports and lower prices paid to AEs for imports. en-us Fri, 06 Nov 2015 00:00:00 +0530 Thu, 03 Oct 2019 06:12:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283622 The Tribunal directed the Assessing Officer to delete the adjustment made in the hands of the assessee on account of the Arm's Length Price (ALP) of international transactions. The appeal of the assessee was partly allowed, with findings favoring the assessee on the suitability of the Transactional Net Margin Method (TNMM) over the Comparable Uncontrolled Price (CUP) method, aggregation of transactions under the manufacturing segment, and past decisions in the assessee's favor for similar issues in previous years. The Tribunal dismissed the alternate pleas regarding adjustments for higher prices charged to associated enterprises (AEs) for exports and lower prices paid to AEs for imports. Case-Laws Income Tax Fri, 06 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283622