DRP Criticized for Unjustified Shift from TNMM to CUP Method in Tax Addition Decision Lacking Proper Rationale.

DRP had summarily upheld the change from TNMM to CUP method without assigning any cogent reason whatsoever. By no means it is justified to keep on finding a method for addition by trial and error method - there was no justification in rejecting the TNMM method applied by the assessee as in the preceding year - AT .....

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