https://www.taxtmi.com/caselaws?id=403835 The Tribunal partly allowed the appeal, remanding specific issues for verification by the TPO. It upheld the use of TNMM over RPM, justified the addition on account of arm's length price, and directed adjustments for goodwill amortization and segment aggregation. The Tribunal dismissed allegations of non-application of mind by the TPO, emphasizing valid reasons for filters and adjustments. General grounds were not adjudicated, and some were deemed consequential. Ultimately, the appeal was allowed for statistical purposes, with detailed issues requiring further examination by the TPO. en-us Fri, 05 Feb 2021 00:00:00 +0530 Mon, 08 Feb 2021 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403835 The Tribunal partly allowed the appeal, remanding specific issues for verification by the TPO. It upheld the use of TNMM over RPM, justified the addition on account of arm's length price, and directed adjustments for goodwill amortization and segment aggregation. The Tribunal dismissed allegations of non-application of mind by the TPO, emphasizing valid reasons for filters and adjustments. General grounds were not adjudicated, and some were deemed consequential. Ultimately, the appeal was allowed for statistical purposes, with detailed issues requiring further examination by the TPO. Case-Laws Income Tax Fri, 05 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403835