https://www.taxtmi.com/caselaws?id=397374 The Tribunal upheld the CIT(A)'s decision to delete an addition of Rs. 3,24,90,810 made by the Assessing Officer using the Comparable Uncontrolled Price (CUP) method for determining the Arm's Length Price (ALP) of international transactions. The Tribunal found no factual defects in the initial findings, considered the treatment in subsequent assessment years by Transfer Pricing Officers, and affirmed the deletion of the addition, dismissing the Revenue's appeal. en-us Tue, 11 Aug 2020 00:00:00 +0530 Mon, 17 Aug 2020 11:09:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397374 The Tribunal upheld the CIT(A)'s decision to delete an addition of Rs. 3,24,90,810 made by the Assessing Officer using the Comparable Uncontrolled Price (CUP) method for determining the Arm's Length Price (ALP) of international transactions. The Tribunal found no factual defects in the initial findings, considered the treatment in subsequent assessment years by Transfer Pricing Officers, and affirmed the deletion of the addition, dismissing the Revenue's appeal. Case-Laws Income Tax Tue, 11 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397374