https://www.taxtmi.com/caselaws?id=762909 ITAT Delhi dismissed Revenue's appeal regarding transfer pricing adjustment. CIT(A) had rejected TPO's selection of CUP as most appropriate method and deleted adjustment on arm's length price for commission payments to associated enterprise. ITAT upheld CIT(A)'s decision, noting consistency with previous years' orders for similar facts and absence of evidence that earlier CIT(A) orders were reversed by higher authorities. ITAT found CIT(A)'s order well-reasoned and requiring no interference. en-us Tue, 24 Sep 2024 00:00:00 +0530 Tue, 10 Dec 2024 08:58:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762909 ITAT Delhi dismissed Revenue's appeal regarding transfer pricing adjustment. CIT(A) had rejected TPO's selection of CUP as most appropriate method and deleted adjustment on arm's length price for commission payments to associated enterprise. ITAT upheld CIT(A)'s decision, noting consistency with previous years' orders for similar facts and absence of evidence that earlier CIT(A) orders were reversed by higher authorities. ITAT found CIT(A)'s order well-reasoned and requiring no interference. Case-Laws Income Tax Tue, 24 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762909