TMI BlogTP Adjustment - selection of MAM - RPM or TNMM or Profit Split method [PSM] - Assessee has came out with...TP Adjustment - selection of MAM - RPM or TNMM or Profit Split method [PSM] - Assessee has came out with a contention that if the TNMM is to be applied, then its original ALP determination in the Transfer pricing study report should be accepted without remitting the matter to the AO. We cannot concur with this contention because the working done by the assessee in this regard has not been vetted either by the TPO or the DRP. The TPO rejected such a method and went ahead with the PSM and the DRP ..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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