https://www.taxtmi.com/caselaws?id=294179 The Tribunal partly allowed the appeal, remitting the comparability issue of SPCEN and SPCD grades back to the CIT(A). It upheld the use of the CUP method for determining the Arm's Length Price (ALP), rejecting the switch to TNMM post-assessment. The appeal for a volume discount adjustment was dismissed for lack of evidence. The Tribunal did not address the 5% standard deduction issue specifically. en-us Wed, 26 Apr 2017 00:00:00 +0530 Thu, 25 Mar 2021 09:30:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294179 The Tribunal partly allowed the appeal, remitting the comparability issue of SPCEN and SPCD grades back to the CIT(A). It upheld the use of the CUP method for determining the Arm's Length Price (ALP), rejecting the switch to TNMM post-assessment. The appeal for a volume discount adjustment was dismissed for lack of evidence. The Tribunal did not address the 5% standard deduction issue specifically. Case-Laws Income Tax Wed, 26 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294179