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TPO can’t reject internal TNMM by merely referring auditor’s disclaimer given in audit report: ITAT

April 2, 2022[2022] 137 taxmann.com 26 (Mumbai - Trib.)

TRANSFER PRICING : Where assessee made submission before TPO that internal TNMM was to be used to benchmark international transactions but TPO adopted TNMM at entity level for benchmarking international transactions on ground that authenticity of segmental audit report was doubtful as auditor made a disclaimer in said report with respect to 'information and explanation provided to us', said disclaimer could not be reason to reject segmental accounts as whole and internal TNMM was to be adopted for benchmarking, if no defects were found

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