DRP Criticized for Unjustified Shift from TNMM to CUP Method in Tax Addition Decision Lacking Proper Rationale.
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....DRP had summarily upheld the change from TNMM to CUP method without assigning any cogent reason whatsoever. By no means it is justified to keep on finding a method for addition by trial and error method - there was no justification in rejecting the TNMM method applied by the assessee as in the preceding year - AT....


TaxTMI
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