https://www.taxtmi.com/caselaws?id=778348 ITAT held that the other method adopted for benchmarking the international sale of air tickets to the AE was the most appropriate and, finding no evidence of higher charges to associated enterprises, directed the AO to delete the ALP adjustment. ITAT further directed deletion of the depreciation disallowance on the opening WDV of the patents-and-copyrights block, finding no justification for denying depreciation when there were no additions during the year. en-us Fri, 29 Aug 2025 00:00:00 +0530 Mon, 15 Sep 2025 08:26:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778348 ITAT held that the other method adopted for benchmarking the international sale of air tickets to the AE was the most appropriate and, finding no evidence of higher charges to associated enterprises, directed the AO to delete the ALP adjustment. ITAT further directed deletion of the depreciation disallowance on the opening WDV of the patents-and-copyrights block, finding no justification for denying depreciation when there were no additions during the year. Case-Laws Income Tax Fri, 29 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778348