TMI BlogTP Adjustment - selection of MAM - CUP method or TNMM - it is not the case of the Petitioner that a...TP Adjustment - selection of MAM - CUP method or TNMM - it is not the case of the Petitioner that a hearing was not held. In fact, the Petitioners have averred that on 1st December, 2020, the final hearing in the matter was conducted by Respondent No. 2. The Petitioner had also filed its written submissions before Respondent No. 2 on the subject matter, raising the plea of consistency. Besides, detailed submissions on merit, along with the relevant materials have also been filed in support there..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
|