https://www.taxtmi.com/caselaws?id=470714 Transactional Net Margin Method remained the most appropriate method for benchmarking exports of chemical additives to associated enterprises because it had been consistently accepted in comparable transactions and earlier years. With no change in facts, circumstances or law, and no sound basis to depart from the established approach, the rule of consistency precluded replacement with the Comparable Uncontrolled Price Method. The transfer-pricing adjustment was therefore deleted. en-us Tue, 18 May 2021 00:00:00 +0530 Wed, 05 Aug 2026 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470714 Transactional Net Margin Method remained the most appropriate method for benchmarking exports of chemical additives to associated enterprises because it had been consistently accepted in comparable transactions and earlier years. With no change in facts, circumstances or law, and no sound basis to depart from the established approach, the rule of consistency precluded replacement with the Comparable Uncontrolled Price Method. The transfer-pricing adjustment was therefore deleted. Case-Laws Income Tax Tue, 18 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470714