https://www.taxtmi.com/caselaws?id=451168 HC refused to entertain the appeals because the assessment for the relevant year was settled inter partes, with the disputed comparable excluded from the comparable set and no upward adjustments made by the department. The ITAT had found significant differences in product segments, marketing and discount treatment and held TNMM to be the appropriate method. The same approach was accepted and applied in subsequent years, and, invoking consistency, the court found no justification to reopen the matter. en-us Mon, 05 Feb 2024 00:00:00 +0530 Tue, 09 Sep 2025 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451168 HC refused to entertain the appeals because the assessment for the relevant year was settled inter partes, with the disputed comparable excluded from the comparable set and no upward adjustments made by the department. The ITAT had found significant differences in product segments, marketing and discount treatment and held TNMM to be the appropriate method. The same approach was accepted and applied in subsequent years, and, invoking consistency, the court found no justification to reopen the matter. Case-Laws Income Tax Mon, 05 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451168