https://www.taxtmi.com/caselaws?id=306256 The Court dismissed all appeals, upholding the ITAT's decision in favor of the Assessee. The Tribunal's preference for the TNMM method over the CUP method was deemed suitable due to the lack of comparables and transaction nature. The Assessee's profit margins were considered arm's length, and employee payments were viewed as mark-up-free reimbursements, resulting in a favorable outcome. en-us Tue, 10 Dec 2019 00:00:00 +0530 Thu, 19 Jan 2023 08:36:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306256 The Court dismissed all appeals, upholding the ITAT's decision in favor of the Assessee. The Tribunal's preference for the TNMM method over the CUP method was deemed suitable due to the lack of comparables and transaction nature. The Assessee's profit margins were considered arm's length, and employee payments were viewed as mark-up-free reimbursements, resulting in a favorable outcome. Case-Laws Income Tax Tue, 10 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306256