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ITAT:Rejects use of internal comparables where spares procured for AE

ITAT:No exclusion of comparables only on account of 'slight product variation'

ITAT:TP adjustment restricted to transactions with AEs, not overall…

ITAT:Later inclusion of additional comparables not permissible when TPO…

ITAT:ITAT deletes TP addition on AMP reimbursement, rejects TNMM application

ITAT:Selective exclusion of comparables by AO not justified 

ITAT: CUP method using foreign comparables valid for logistics industry;…

ITAT:Working capital and import expense adjustments not to be denied only because…

ITAT:TPO not to adopt external comparables where internal comparables available&…

ITAT:CUP is most appropriate method for determining ALP of loan to subsidiary 

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