Transfer price adjustments to be set-aside if done without

TP adjustments to be set-aside if done without taking assessee's objection

 

Where Assessing Officer in exercise of power under section 133(6) obtained information from comparables and on basis of said information made adjustment to assessee's ALP without obtaining objections from assessee, said adjustment was to be set aside and, matter was to be remanded back for disposal afresh

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