https://www.taxtmi.com/caselaws?id=309618 The Tribunal allowed the appeal in part, favoring the assessee in a case involving a dispute over Transfer Pricing Methodology. The Tribunal determined that the Comparable Uncontrolled Price (CUP) method was the most appropriate method based on the assessee's case history and nature of services provided, overturning the Tax Officer's decision to use the Transactional Net Margin Method (TNMM). Additionally, issues regarding MAT credit under Section 115JAA and TDS were remanded for proper verification and credit allocation, ensuring a fair resolution of the matter. en-us Wed, 28 Oct 2020 00:00:00 +0530 Wed, 13 Sep 2023 21:56:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309618 The Tribunal allowed the appeal in part, favoring the assessee in a case involving a dispute over Transfer Pricing Methodology. The Tribunal determined that the Comparable Uncontrolled Price (CUP) method was the most appropriate method based on the assessee's case history and nature of services provided, overturning the Tax Officer's decision to use the Transactional Net Margin Method (TNMM). Additionally, issues regarding MAT credit under Section 115JAA and TDS were remanded for proper verification and credit allocation, ensuring a fair resolution of the matter. Case-Laws Income Tax Wed, 28 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309618