Transfer Pricing Adjustment Invalidated Due to TPO's Non-Compliance with Income Tax Act and Rules; No Correction Allowed.

Transfer pricing adjustment - since the TPO did not adhere to the prescribed methods consciously, another innings to rectify the mistake cannot be allowed, as the TPO infringed the relevant provision of the Income Tax Act and Rules - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X