The Income Tax Appellate Tribunal (ITAT), Pune Bench by deleting substantial transfer pricing (TP) adjustments and upholding the Transactional Net Margin Method (TNMM) as the most appropriate method for benchmarking international transactions.  The bench Astha Chandra (Judicial Member) and Dr. Dipak P. Ripote (Accountant Member) found that the assessee had furnished sufficient documentary evidence including…