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2019 (1) TMI 879 - AT - Income TaxTPA - MAM selection - Held that:- Tribunal in assessee’s own case vide its orders dated 17.01.2017 for AY 2008-09 and 2009-10 respectively to re-compute ALP of international transaction of import of finished goods entered into by assessee with its AE i.e. Alfa Group of entities by following resale price method(RPM). While arriving at aforesaid decision, we are guided by the decision of Radhasoami Satsang v. CIT [1991 (11) TMI 2 - SUPREME COURT] that rule of consistency need to be followed. Thus, ground of appeal No. 1 is allowed for statistical purposes. We order accordingly. TDS U/S 194H - addition u/s 40(a)(ia) on account of non- deduction of Income-tax at source(TDS) - Held that:- We set aside the issue to the file of the AO for fresh consideration of the issue in accordance with law , with similar directions as were given by the tribunal for AY 2009-10 in assessee’s own case as detailed above . While arriving at aforesaid decision, we are guided by the decision of Hon’ble Supreme Court in the case of Radhasoami Satsang v. CIT [1991 (11) TMI 2 - SUPREME COURT] that rule of consistency need to be followed.
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