Principle of consistency in Transfer Pricing adjustment - The ...

Transfer Pricing Adjustments: Consistency Principle Inapplicable When TPO's Current Year Material Differs Significantly from Previous Year.

September 5, 2013

Case Laws Income Tax AT

Principle of consistency in Transfer Pricing adjustment - The material available with the TPO in the current year is vastly different to the material available with the TPO in the earlier year. In such circumstances, the principle of consistency does not hold water - AT

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Principle of consistency in Transfer Pricing adjustment - The ...

Transfer Pricing Adjustments: Consistency Principle Inapplicable When TPO's Current Year Material Differs Significantly from Previous Year.

September 5, 2013

Case Laws Income Tax AT

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