2019 (3) TMI 1615

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..... in adverse observations with respect to the quality of evidence were made for AY 2012-13, which have been followed for the current year (Assessment Year 2013-14) - HELD THAT:- This court has considered the submissions of the parties. It goes without saying that the observations of the tribunal for the previous years can be at best a guide. Nevertheless, in order to allay any apprehensions, the TPO .....

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..... matter for reconsideration and verifying the evidence pertaining to intra-group services for the purpose of ALP determination, certain adverse observations with respect to the quality of evidence were made for Assessment Year 2012-13, which have been followed for the current year (Assessment Year 2013-14). This court has considered the submissions of the parties. It goes without saying that the .....

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