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ITAT Panaji Deletes ₹20.34 Cr TP Adjustment, Upholds CUP Over TNMM

8 Aug 2026 · 8 Aug 2026By CA Vijayakumar Shetty

Panaji ITAT deleted ₹20.34 crore TP adjustment, holding CUP appropriate where internal and external comparables existed and TNMM comparable was functionally different. The post ITAT Panaji Deletes ₹20.34 Cr TP Adjustment, Upholds CUP Over TNMM appeared first on TaxGuru .

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