https://www.taxtmi.com/caselaws?id=427922 The Tribunal dismissed the appeals for both AY 2012-13 and AY 2013-14, confirming the Transfer Pricing Officer's use of Transactional Net Margin Method (TNMM) as the Most Appropriate Method (MAM) and the Arm's Length Price (ALP) adjustments. The Tribunal upheld the adjustments made by the Revenue Authorities, finding that the assessee's methods and justifications were not in accordance with the law and the facts of the case. en-us Wed, 27 Jul 2022 00:00:00 +0530 Tue, 20 Sep 2022 08:19:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427922 The Tribunal dismissed the appeals for both AY 2012-13 and AY 2013-14, confirming the Transfer Pricing Officer's use of Transactional Net Margin Method (TNMM) as the Most Appropriate Method (MAM) and the Arm's Length Price (ALP) adjustments. The Tribunal upheld the adjustments made by the Revenue Authorities, finding that the assessee's methods and justifications were not in accordance with the law and the facts of the case. Case-Laws Income Tax Wed, 27 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427922