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ITAT:Re-determine ALP using TNMM over CPM; Directs fresh TP study within 3 months…
ITAT:IT support service charges TP adjustment without applying prescribed method…
ITAT:Absent segment data, profit margin computation on revenue basis not acceptable…
ITAT:Upholds RPM for trading of imported goods where no value addition involved …
ITAT:Rejects adjustment applying Li & Fung; Assessee assumed…
ITAT:Upholds PSM over TNMM; Adopts residual profit benchmarking considering…
ITAT:Upholds CPM/ RPM over TPO’s entity level TNMM; Deletes TP adjustment
ITAT:Rejects quotations as CUP; Comparison should be with actual uncontrolled…
ITAT:Upholds TNMM over CPM; Assessee itself offered TNMM as alternate method
ITAT:TPO cannot question commercial wisdom of assessee; Follows HC ruling in…
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