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ITAT:Resale Price Method held to be more appropriate than TNMM

ITAT:TP adjustments not to be made with respect to total transactions,…

ITAT:Transfer pricing study conducted by TPO to be made available to assessee…

ITAT:While determining ALP, weighted average to be applied instead of simple average…

ITAT:Matter remanded in view of non-compliance of legal provisions by TPO as well as…

ITAT:Comparables based on segmental results need not be considered where…

ITAT: Benefit of 5% variation available only when more than one ALP determined

ITAT:Entity level margins not be to considered for ALP computation under TNMM

ITAT:AO must not use multiple approaches in determining ALP; extreme…

ITAT:Benefit of 5 variation available only when ALP is computed using different…

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