Transfer pricing adjustment - The mandate of the CBDT circular is that the Assessing Officer should make a reference to the Transfer Pricing Officer - There is no acceptable or justifiable reason on record for refusing to abide by this condition in the CBDT circular.
Transfer pricing adjustment - The mandate of the CBDT circular is that the Assessing Officer should make a reference to the Transfer Pricing Officer - There is no acceptable or justifiable reason on record for refusing to abide by this condition in the CBDT circular.
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