https://www.taxtmi.com/caselaws?id=777673 ITAT MUMBAI - AT held that transfer-pricing adjustments for export of finished goods were not sustainable where TNMM was adopted and CUP was inapplicable due to geographic differences; royalty-related TP adjustment deleted as CUP was not the most appropriate method. The bench directed rectification of an inadvertent error in the computation sheet for book profits under section 115JB. Credits under section 115JAA and TDS are to be granted by the AO after verification. Interest under section 234C must be recomputed on returned income considering taxes paid. Donations from CSR funds qualified for deduction under section 80G. en-us Thu, 31 Jul 2025 00:00:00 +0530 Wed, 03 Sep 2025 08:19:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777673 ITAT MUMBAI - AT held that transfer-pricing adjustments for export of finished goods were not sustainable where TNMM was adopted and CUP was inapplicable due to geographic differences; royalty-related TP adjustment deleted as CUP was not the most appropriate method. The bench directed rectification of an inadvertent error in the computation sheet for book profits under section 115JB. Credits under section 115JAA and TDS are to be granted by the AO after verification. Interest under section 234C must be recomputed on returned income considering taxes paid. Donations from CSR funds qualified for deduction under section 80G. Case-Laws Income Tax Thu, 31 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777673