https://www.taxtmi.com/caselaws?id=472149 Comparable Uncontrolled Price benchmarking requires reliable comparable prices and appropriate adjustments under Rule 10B. Consistent annual weighted-average transfer pricing supported by adequate data was not displaced by a monthly average-price approach applied only to transactions producing an adverse adjustment while ignoring lower-price periods; the transfer-pricing adjustment was therefore unsustainable. Deduction under Section 80IE may apply where phased substantial expansion meets the prescribed aggregate investment threshold, without requiring plant-and-machinery additions to be completed within one financial year. Tea estates accepted as eligible in the initial claim year remained eligible in the relevant year. en-us Wed, 16 Apr 2025 00:00:00 +0530 Wed, 30 Sep 2026 19:00:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472149 Comparable Uncontrolled Price benchmarking requires reliable comparable prices and appropriate adjustments under Rule 10B. Consistent annual weighted-average transfer pricing supported by adequate data was not displaced by a monthly average-price approach applied only to transactions producing an adverse adjustment while ignoring lower-price periods; the transfer-pricing adjustment was therefore unsustainable. Deduction under Section 80IE may apply where phased substantial expansion meets the prescribed aggregate investment threshold, without requiring plant-and-machinery additions to be completed within one financial year. Tea estates accepted as eligible in the initial claim year remained eligible in the relevant year. Case-Laws Income Tax Wed, 16 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472149