2016 (9) TMI 1652

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..... earlier order in respect of a similar direction by the ITAT [ 2015 (5) TMI 436 - DELHI HIGH COURT] . The court had upheld the decision even while requiring the TPO to take into consideration rule 10(B) of the Income Tax Rules while carrying out the ACP exercise. The court had in the assessee s appeal [ 2016 (7) TMI 1055 - DELHI HIGH COURT] also held in addition that an appropriate method .....

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..... by the ITAT, for AY-2009-2010 (in ITA No. 83/2015 decided on 05.05.2015). The court had upheld the decision even while requiring the TPO to take into consideration rule 10(B) of the Income Tax Rules while carrying out the ACP exercise. The court had in the assessee s appeal (ITA No. 381/2013, decided on 22.07.2016) also held in addition that an appropriate method would be TNMM. In the circumstanc .....

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