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    <title>2022 (12) TMI 244 - ITAT BANGALORE</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal, directing the Assessing Officer to apply the Transactional Net Margin Method for determining the arm&#039;s length price, delete the disallowance under section 40(a)(i) for the reimbursement of salary, and verify the details of plant layout charges to determine the appropriate treatment. The appeal was allowed in favor of the appellant.</description>
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      <description>The Tribunal allowed the appellant&#039;s appeal, directing the Assessing Officer to apply the Transactional Net Margin Method for determining the arm&#039;s length price, delete the disallowance under section 40(a)(i) for the reimbursement of salary, and verify the details of plant layout charges to determine the appropriate treatment. The appeal was allowed in favor of the appellant.</description>
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