https://www.taxtmi.com/caselaws?id=798654 Transactional Net Margin Method (TNMM) was identified as the most appropriate method for benchmarking an export transaction with an associated enterprise because it had been consistently accepted for the same transaction in earlier assessment years. No change in facts or law justified departure from that approach, and prior application of TNMM had resulted in no transfer-pricing adjustment. Consequently, a transfer-pricing adjustment determined under the Comparable Uncontrolled Price method could not be sustained. en-us Mon, 27 Jul 2026 00:00:00 +0530 Thu, 10 Sep 2026 08:51:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798654 Transactional Net Margin Method (TNMM) was identified as the most appropriate method for benchmarking an export transaction with an associated enterprise because it had been consistently accepted for the same transaction in earlier assessment years. No change in facts or law justified departure from that approach, and prior application of TNMM had resulted in no transfer-pricing adjustment. Consequently, a transfer-pricing adjustment determined under the Comparable Uncontrolled Price method could not be sustained. Case-Laws Income Tax Mon, 27 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798654