TMI Blog2024 (2) TMI 1347X X X X Extracts X X X X X X X X Extracts X X X X ..... depends upon the fair and quick judicial dispensation in such cases - Tribunal held that extra credit allowed can be considered as an independent international transaction and the same be compared with the internal CUP being average cost of the total funds available to the assessee, directed the TPO to find out the cost of the total funds available to the assessee and same should be adopted as in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ations, if any, shall stand disposed of. - HON'BLE MR. JUSTICE PAMIDIGHANTAM SRI NARASIMHA And HON'BLE MR. JUSTICE ARAVIND KUMAR For the Petitioner : Mr. N Venkatraman, A.S.G. (NP) Mr. Rupesh Kumar, Sr. Adv. Mr. Raj Bahadur Yadav, AOR Mr. Zoheb Hussain, Adv. Mr. Rajat Nair, Adv. Mr. Shyam Gopal, Adv. Mr. Prahlad Singh, Adv. Mr. Naman Tondon, Adv. Mr. Prashant Singh Ii, Adv. Mr. An ..... X X X X Extracts X X X X X X X X Extracts X X X X
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