https://www.taxtmi.com/caselaws?id=435160 The tribunal allowed the Assessee's appeal partly, providing relief on several grounds related to transfer pricing adjustments, disallowances, and depreciation claims. The tribunal upheld the Assessee's challenge to the rejection of the Transactional Net Margin Method (TNMM) and the selection of the Resale Price Method (RPM) for benchmarking international transactions. It also ruled in favor of the Assessee on issues such as the selection of comparables, addition on account of adjustment in the arm's length price, disallowance of certain expenses, and granting of depreciation claims. en-us Fri, 30 Sep 2022 00:00:00 +0530 Mon, 13 Mar 2023 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435160 The tribunal allowed the Assessee's appeal partly, providing relief on several grounds related to transfer pricing adjustments, disallowances, and depreciation claims. The tribunal upheld the Assessee's challenge to the rejection of the Transactional Net Margin Method (TNMM) and the selection of the Resale Price Method (RPM) for benchmarking international transactions. It also ruled in favor of the Assessee on issues such as the selection of comparables, addition on account of adjustment in the arm's length price, disallowance of certain expenses, and granting of depreciation claims. Case-Laws Income Tax Fri, 30 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435160