https://www.taxtmi.com/caselaws?id=432261 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decisions on various issues including the deletion of upward adjustments, rejection of the CUP method in favor of TNMM, allowing adjustments for differences in transactions, and considering certain transactions as comparable uncontrolled transactions. The Tribunal supported the CIT(A)'s decisions based on consistent application of earlier rulings and found no distinguishing features in the current year's facts to warrant a different outcome. en-us Wed, 11 May 2022 00:00:00 +0530 Thu, 29 Dec 2022 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432261 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decisions on various issues including the deletion of upward adjustments, rejection of the CUP method in favor of TNMM, allowing adjustments for differences in transactions, and considering certain transactions as comparable uncontrolled transactions. The Tribunal supported the CIT(A)'s decisions based on consistent application of earlier rulings and found no distinguishing features in the current year's facts to warrant a different outcome. Case-Laws Income Tax Wed, 11 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432261