TE CONNECTIVITY INDIA PRIVATE LIMITED,BANGALORE vs. THE OFFICE OF THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 7(1)(1), BANGALORE
In the result, the appeal of the assessee is partly allowed for statistical purposes
ITA 2346/BANG/2024[2021-22]Status: DisposedITAT Bangalore10 Oct 2025AY 2021-22
Bench: Shri Waseem Ahmed & Shri Keshav Dubey
For Appellant: Shri Darpan Kriplani, CAFor Respondent: Dr. KJ Dhivya, CIT (DR)
method for benchmarking international transactions, it is not permissible for the TPO to cherry-pick certain expenses and benchmark them separately under CUP. Such action results in impermissible double adjustment. Likewise, in Bostik
India Pvt. Ltd. (IT(TP)A No. 2472/Bang/2024), the Tribunal has held that
IT(TP)A No.2346/Bang/2024
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application of a hypothetical CUP without
