https://www.taxtmi.com/caselaws?id=436429 Transfer pricing adjustment for the assessee's manufacturing segment was required to be recomputed under internal TNMM, as the assessee relied on earlier orders in its own case supporting internal comparables and the Revenue showed no distinguishing feature from prior years. Applying judicial consistency, the matter was restored to the Transfer Pricing Officer to determine the arm's length price afresh with reference to the assessee's internal comparables in accordance with law, resulting in partial relief to the assessee. en-us Fri, 30 Dec 2022 00:00:00 +0530 Thu, 13 Apr 2023 07:58:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436429 Transfer pricing adjustment for the assessee's manufacturing segment was required to be recomputed under internal TNMM, as the assessee relied on earlier orders in its own case supporting internal comparables and the Revenue showed no distinguishing feature from prior years. Applying judicial consistency, the matter was restored to the Transfer Pricing Officer to determine the arm's length price afresh with reference to the assessee's internal comparables in accordance with law, resulting in partial relief to the assessee. Case-Laws Income Tax Fri, 30 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436429