Tag Archives: TP

Company Performing Broader Auto-Component Manufacturing Functions Is a Valid Transfer Pricing Comparable Under TNMM

By | July 30, 2026

Company Performing Broader Auto-Component Manufacturing Functions Is a Valid Transfer Pricing Comparable Under TNMM Issue Whether a company performing broader auto-component manufacturing functions can be selected as a valid comparable under the Transactional Net Margin Method (TNMM), especially when accepted in subsequent assessment years. Whether the Assessing Officer (AO) is required to grant set-off of… Read More »