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2023 (8) TMI 79 - ITAT HYDERABADTP Adjustment - selection of MAM - rejecting the RPM as the most appropriate method - HELD THAT:- On a perusal of the order [2023 (4) TMI 1233 - ITAT HYDERABAD] for the assessment year 2011-12 in assessee’s own case (supra), a Co-ordinate Bench of the Tribunal dealt with this issue in detail and restored the issue to the file of the AO/TPO to consider the RPM as the MAM and take a view on the necessity of any adjustment towards ALP for distribution function, after hearing the assessee. The issue needs to be re-considered in view of the request of the learned AR. To maintain consistency, we deem it just and proper to follow the decision of the Co-ordinate Bench of the Tribunal and restore the issue to the file of AO/TPO to consider the RPM as the MAM and take a view on the necessity of any adjustment towards ALP for distribution function, after hearing the assessee Appeal of assessee is treated as allowed for statistical purposes.
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