Aggregation Permissible: Revenue Authorities and Tribunal Uphold Use of Transactional Net Margin Method (TNMM.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....TPA - in the event it is held that aggregation is permissible in the facts of this case, the findings of the Revenue authorities and the Tribunal that the TNMM method was warranted, would not be disturbed. - HC....