TP Adjustment - adhoc adjustment - duty of the TPO is restricted ...

Income Tax

August 22, 2019

TP Adjustment - adhoc adjustment - duty of the TPO is restricted only to the determination of the ALP of an international transaction between two related parties by applying any of the methods prescribed u/s.92C r.w. rule 10B and there is no provision made in the statute empowering TPO for determining the ALP on an estimation basis /adhoc basis - adjustment deleted

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TP Adjustment - adhoc adjustment - duty of the TPO is restricted ...

Income Tax

August 22, 2019

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