Transfer pricing - Application of Section 144C - eligible assessee - Appellant contended that as the TPO...

Transfer pricing - Application of Section 144C - eligible assessee - Appellant contended that as the TPO has not prescribed any adjustment in the Transfer Pricing order. So, the Assessing Officer had no jurisdiction to pass a draft order under sec. 144C(1), therefore, the order is without jurisdiction and liable to be annulled. .....

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