Tribunal Upholds TNMM for Transfer Pricing Adjustments for 2005-2008; Consistent with Previous Rulings on Taxpayer's Case.

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....TP Adjustment - As application of TNMM method has been accepted by the Tribunal for AYs 2005-06 to 2007-08 and no change in facts or circumstances has been demonstrated before us for this year. Therefore, following the rule of consistency and the cited order of Tribunal in assessee’s own case, we hold that TNMM methodology as adopted by the assessee to benchmark the transactions was to be accepted. - AT....