Dispute Over Transfer Pricing Methods: TNMM vs. RPM; Assessee's RPM Approach Accepted by TPO and DRP.

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....TP adjustment - TNMM VS RPM - neither the TPO nor learned DRP has pointed out any other defect in the transfer pricing analysis of the assessee except that the assessee is involved in manufacturing activity - bench marking done by the assessee under RPM has to be accepted more so, when the TPO has accepted the comparables selected by the assessee....