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2012 (12) TMI 93 - AT - Income TaxDetermination of arm's length price - rule of consistency – Held that:- External comparable prices for the impugned assessment year 2006-07 supplied by the assessee, when accepted by the Assessing Officer for the assessment year 2007- 08, must be accepted for that year in view of the absence of material facts and also in view of the rule of consistency - rule of consistency is relevant to Income-tax matters and Assessing Officer cannot be ignore the same - appeal filed by the assessee is allowed for statistical purposes
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