https://www.taxtmi.com/caselaws?id=800895 For traded edible-oil purchases between associated enterprises, the Other Method based on contemporaneous independent market quotations is appropriate where it reflects the transaction, functional profile, and reliable comparable uncontrolled data. Prior acceptance of that method for identical transactions supports consistency where no material change in transactions or functions is established; a different approach in another taxpayer's matter does not displace it without materially similar facts. The resulting arm's-length adjustment requires recomputation after verifying comparables, margins, reliable data, and any working-capital adjustment. en-us Wed, 30 Sep 2026 00:00:00 +0530 Tue, 13 Oct 2026 07:21:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800895 For traded edible-oil purchases between associated enterprises, the Other Method based on contemporaneous independent market quotations is appropriate where it reflects the transaction, functional profile, and reliable comparable uncontrolled data. Prior acceptance of that method for identical transactions supports consistency where no material change in transactions or functions is established; a different approach in another taxpayer's matter does not displace it without materially similar facts. The resulting arm's-length adjustment requires recomputation after verifying comparables, margins, reliable data, and any working-capital adjustment. Case-Laws Income Tax Wed, 30 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800895