TMI BlogTP Adjustment - Safe Harbour Notification dated 18th September 2013 relied upon by the Revenue is...TP Adjustment - Safe Harbour Notification dated 18th September 2013 relied upon by the Revenue is prospective. Since, Safe Harbour Rules are not operative for the year under consideration; hence, the orders of authorities below are reversed on this ground. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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