https://www.taxtmi.com/highlights?id=71399 TP Adjustment - MAM for Royalty payment - Having accepted the TNMM method as the most appropriate, it was not open to the TPO to subject only one element, i.e, payment of royalty, to an entirely different CUP method. - The Tribunal (ITAT) was not justified in taking a different view for these three assessment orders. - HC en-us Wed, 09 Aug 2023 11:20:07 +0530 Wed, 09 Aug 2023 11:20:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71399 TP Adjustment - MAM for Royalty payment - Having accepted the TNMM method as the most appropriate, it was not open to the TPO to subject only one element, i.e, payment of royalty, to an entirely different CUP method. - The Tribunal (ITAT) was not justified in taking a different view for these three assessment orders. - HC Highlights Income Tax Wed, 09 Aug 2023 11:20:07 +0530 https://www.taxtmi.com/highlights?id=71399