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Tata Communications' Arm's Length Price for Network Lease Must Use Direct Comparable Uncontrolled Price Method per ALP Rules.

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....When direct CUP between the AE and Tata Communications from whom the assessee has taken the network on lease is available then the ALP has to be computed under CUP - However, when the assessee has expressed its helplessness to compute the margins separately in respect of the international transactions then the direct CUP available in case of the assessee would be an appropriate method of determination of ALP.....

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Tata Communications' Arm's Length Price for Network Lease Must Use Direct Comparable Uncontrolled Price Method per ALP Rules.