2017 (9) TMI 1771

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..... bled Services Segment - Held that:- ITAT has given cogent reasons for excluding the aforementioned comparables applying TNMM and its order suffers from no legal infirmity giving rise to any substantial question of law. - decided against revenue - ITA 767/2017 - - - Dated:- 25-9-2017 - Dr. S. Muralidhar and Prathiba M. Singh, JJ. For Appellant: Rahul Chaudhary, Senior Standing Counsel .....

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..... parability analysis as applicable to traditional methods such as Comparable Uncontrolled Price (CUP) Method for selecting comparables under Transactional Net Margin Method (TNMM)? 3. Having heard learned counsel for the Revenue, the Court is of the view that the ITAT has given cogent reasons for excluding the aforementioned comparables applying TNMM and its order suffers from no legal infirmit .....

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