https://www.taxtmi.com/caselaws?id=307084 The Tribunal allowed the appeal by the assessee for statistical purposes, remitting the Transfer Pricing adjustment issue back to the Transfer Pricing Officer (TPO) for fresh analysis. The TPO was directed to consider the actual method used by the assessee (TNMM) and adhere to principles established in previous Tribunal decisions regarding internal comparables. Emphasizing the need for consistency, the Tribunal instructed the TPO to provide the assessee with an opportunity to present its case. The Stay Petition filed by the assessee was dismissed as infructuous. en-us Wed, 08 Jun 2022 00:00:00 +0530 Thu, 16 Mar 2023 21:19:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307084 The Tribunal allowed the appeal by the assessee for statistical purposes, remitting the Transfer Pricing adjustment issue back to the Transfer Pricing Officer (TPO) for fresh analysis. The TPO was directed to consider the actual method used by the assessee (TNMM) and adhere to principles established in previous Tribunal decisions regarding internal comparables. Emphasizing the need for consistency, the Tribunal instructed the TPO to provide the assessee with an opportunity to present its case. The Stay Petition filed by the assessee was dismissed as infructuous. Case-Laws Income Tax Wed, 08 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307084