https://www.taxtmi.com/caselaws?id=307578 The Tribunal partly allowed the appeal, directing the AO to verify the segmented results and re-compute the ALP margin based on identified comparables. It upheld the use of internal RPM for trading transactions and external TNMM for manufacturing transactions, while rejecting the inclusion of pigment manufacturers as comparables. en-us Fri, 23 Aug 2019 00:00:00 +0530 Fri, 24 Jul 2026 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307578 The Tribunal partly allowed the appeal, directing the AO to verify the segmented results and re-compute the ALP margin based on identified comparables. It upheld the use of internal RPM for trading transactions and external TNMM for manufacturing transactions, while rejecting the inclusion of pigment manufacturers as comparables. Case-Laws Income Tax Fri, 23 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307578