https://www.taxtmi.com/highlights?id=67068 TP Adjustment - TPO rejected the comparables selected by the assessee - As assessee, has applied the internal TNMM method as most appropriate and from the aforesaid rule we note that the rule 10B of the rules has to be apply to select the method for the purpose to determine the ALP and TNMM method could be applied as internal as well as external. - AT en-us Tue, 13 Dec 2022 13:07:30 +0530 Tue, 13 Dec 2022 13:07:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67068 TP Adjustment - TPO rejected the comparables selected by the assessee - As assessee, has applied the internal TNMM method as most appropriate and from the aforesaid rule we note that the rule 10B of the rules has to be apply to select the method for the purpose to determine the ALP and TNMM method could be applied as internal as well as external. - AT Highlights Income Tax Tue, 13 Dec 2022 13:07:30 +0530 https://www.taxtmi.com/highlights?id=67068