https://www.taxtmi.com/caselaws?id=292713 The Tribunal allowed the appeals for AYs 2010-11 and 2011-12, directing the AO to recompute the Arms Length Price (ALP) using the Transactional Net Margin Method (TNMM). For AY 2012-13, the Tribunal deleted the upward adjustment for notional interest on delayed receivables, aligning with the TNMM application. The combined result of all three appeals was allowed for statistical purposes, with directions for fresh assessments in light of the Tribunal's observations. en-us Tue, 23 Oct 2018 00:00:00 +0530 Tue, 05 Jan 2021 20:42:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292713 The Tribunal allowed the appeals for AYs 2010-11 and 2011-12, directing the AO to recompute the Arms Length Price (ALP) using the Transactional Net Margin Method (TNMM). For AY 2012-13, the Tribunal deleted the upward adjustment for notional interest on delayed receivables, aligning with the TNMM application. The combined result of all three appeals was allowed for statistical purposes, with directions for fresh assessments in light of the Tribunal's observations. Case-Laws Income Tax Tue, 23 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292713