[Agila Specialities Pvt. Ltd. v. DCIT] - ITAT Bang
ITAT Bangalore holds that Internal TNMM should be preferred over External TNMM. The Tribunal relied on the Third Member ruling in the case of Technimont ICB Pvt Ltd holding that internal comparable is always preferable over external comparable when relevant data is available. [Agila Specialities Pvt. Ltd. v. DCIT
Posted on: 03-11-2015