https://www.taxtmi.com/caselaws?id=431874 The Tribunal allowed the appellant's appeal, remanding the matter for recalculating the arm's length price using the Cost Plus Method. Emphasizing consistency in method selection by the Department and the absence of factual changes warranting a different approach, the decision highlighted the importance of maintaining methodological consistency in determining arm's length prices for international transactions. The judgment underscored adherence to established practices and the significance of consistency in benchmarking international transactions. en-us Fri, 01 Apr 2022 00:00:00 +0530 Thu, 22 Dec 2022 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431874 The Tribunal allowed the appellant's appeal, remanding the matter for recalculating the arm's length price using the Cost Plus Method. Emphasizing consistency in method selection by the Department and the absence of factual changes warranting a different approach, the decision highlighted the importance of maintaining methodological consistency in determining arm's length prices for international transactions. The judgment underscored adherence to established practices and the significance of consistency in benchmarking international transactions. Case-Laws Income Tax Fri, 01 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431874