2017 (11) TMI 807

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....1. Two questions are urged by the Revenue in this appeal. The first pertains to the appropriateness of the Resale Price Method (RPM), which was accepted by the assessee. The TPO, however, rejected that and applied the Transactional Net Margin Method (TNMM) as the most appropriate and proximate test. The CIT(A), however, felt otherwise and reversed the findings of the AO. Those findings were endors....