https://www.taxtmi.com/caselaws?id=292685 The Tribunal determined that the Transactional Net Margin Method (TNMM) was more appropriate than the Cost Plus Method (CPM) for determining the arm's length price (ALP) of exports to associated enterprises. It found that the authorities erred in not applying TNMM and directed the Assessing Officer to reassess the ALP using TNMM, allowing the assessee to present additional arguments. The appeal was allowed for statistical purposes, with the decision pronounced on 30th October 2015. en-us Fri, 30 Oct 2015 00:00:00 +0530 Mon, 04 Jan 2021 19:45:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292685 The Tribunal determined that the Transactional Net Margin Method (TNMM) was more appropriate than the Cost Plus Method (CPM) for determining the arm's length price (ALP) of exports to associated enterprises. It found that the authorities erred in not applying TNMM and directed the Assessing Officer to reassess the ALP using TNMM, allowing the assessee to present additional arguments. The appeal was allowed for statistical purposes, with the decision pronounced on 30th October 2015. Case-Laws Income Tax Fri, 30 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292685