Dispute Resolution Panel directions bind the Assessing Officer...

Dispute Resolution Panel directions bind the Assessing Officer when passing the final assessment order. Retaining a transfer-pricing adjustment despite directed relief is not a clerical error capable of rectification where the Transfer Pricing Officer and Assessing Officer consciously adopted the adjustment contrary to those directions; the final assessment order is consequently bad in law. Under the Other Method, arm's length pricing of intra-group technical and shared services requires comparable uncontrolled transactions or a stated basis for the valuation. The Transfer Pricing Officer cannot test commercial benefit and cannot determine a nil arm's length price on an ad hoc basis where evidence of service receipt and cost allocation remains undiscredited. The consequential transfer-pricing addition is deleted.