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2022 (10) TMI 375 - AT - Income TaxTP Adjustment - Selection of MAM - rejection of internal TNMM applied by the assessee company - HELD THAT:- We find that similar issue on similar facts has been decided by the Coordinate Bench of the Tribunal in the case of Majorel India Pvt. Ltd. [2021 (11) TMI 1101 - ITAT DELHI] wherein the Tribunal directed the TPO/A.O. to adopt internal TNMM for benchmarking provision of ITes. Thus we direct the TPO/A.O. to adopt internal TNMM for benchmarking provision of ITeS. Accordingly, the grounds of appeal of the assessee company are allowed.
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