https://www.taxtmi.com/caselaws?id=426619 The appeal by the assessee was partly allowed, with significant issues remanded for reassessment and others decided in favor of the assessee. The Tribunal emphasized the need for proper benchmarking methods and the inappropriate application of the "benefit test" by the TPO. en-us Wed, 17 Aug 2022 00:00:00 +0530 Mon, 22 Aug 2022 08:36:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426619 The appeal by the assessee was partly allowed, with significant issues remanded for reassessment and others decided in favor of the assessee. The Tribunal emphasized the need for proper benchmarking methods and the inappropriate application of the "benefit test" by the TPO. Case-Laws Income Tax Wed, 17 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426619