TMI BlogTP - Re-computation of arms' length price (ALP). - selection of comparable - no opportunity of being...TP - Re-computation of arms' length price (ALP). - selection of comparable - no opportunity of being heard was provided to the assessee for rebuttal, therefore the Assessing Officer was not justified in considering those comparables while working out the ALP ..... X X X X Extracts X X X X X X X X Extracts X X X X
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