TP - The findings or the premise taken by the Dispute Resolution ...
DRP's Changing Perspective Doesn't Invalidate Past Findings; Each Year's Decision Stands Independently Despite Future Changes.
July 3, 2018
Case Laws Income Tax HC
TP - The findings or the premise taken by the Dispute Resolution Panel (DRP) in the subsequent year does not render the findings in the previous years per se illegal or unsustainable merely because the Dispute Resolution Panel (DRP) takes a different view in the subsequent years.
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