https://www.taxtmi.com/caselaws?id=310698 ITAT Hyderabad set aside the transfer pricing adjustment order, directing the Assessing Officer to first determine the Most Appropriate Method (MAM) before analyzing transactions under TP provisions. The Tribunal noted no change in the assessee's functions, assets, or risks from previous years. Following the coordinate bench's decision in the assessee's own case for AY 2009-10, the matter was remanded for fresh consideration. The assessee must prove actual rendition of services by Associated Enterprises as per established precedent. en-us Wed, 15 Feb 2023 00:00:00 +0530 Tue, 07 Nov 2023 21:48:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310698 ITAT Hyderabad set aside the transfer pricing adjustment order, directing the Assessing Officer to first determine the Most Appropriate Method (MAM) before analyzing transactions under TP provisions. The Tribunal noted no change in the assessee's functions, assets, or risks from previous years. Following the coordinate bench's decision in the assessee's own case for AY 2009-10, the matter was remanded for fresh consideration. The assessee must prove actual rendition of services by Associated Enterprises as per established precedent. Case-Laws Income Tax Wed, 15 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310698