By Vijay Pal Dalmia, Advocate & Partner Vaish Associates & Rajat Jain, Advocate Email:    Mobile: +91 9810081079 and Email: Mobile: +91 9953887311 The Division Bench of Delhi High Court while deciding the writ petition nos. W.P.(C) 3732/2017 and W.P.(C)...

The Transactional Net Margin Method (‘TNMM’) is a prescribed method for determining the arm’s length price in some cases. It also enjoins the adjustment owing to capacity under-utilization differences. Sizes of entities and level of activities differ, so does the available...