2009 (2) TMI 832

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..... that the transfer pricing provisions cannot be invoked and applied in the case where the provisions of section 10A of the Act, is availed of by the assessee, particularly when the language of the statute is plain and unambiguous? 36. Whether the Tribunal was correct in holding that the taxpayer was justified in using earlier year data in comparability analysis though it is mandatory as per r .....

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..... only reasonably accurate adjustment? 39. Whether the Tribunal was correct in holding that the companies with even a single rupee worth related party transactions should not be selected as a comparable and still proceeded to accept the taxpayer's comparable which had significant related party transactions? 40. Whether the Tribunal was correct in upholding the arm's length price de .....

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