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        Case ID :
        Income Tax

        TP Adjustment - in case if a TP adjustment is allowed in respect...

        Transfer Pricing Adjustment Exceeds Chapter X Scope, Miscalculation by Officer Using Total Costs Instead of Associated Enterprise Sales.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                TP Adjustment - in case if a TP adjustment is allowed in respect of transactions entered into by the assessee with unrelated third parties then the same would be result into increasing of the profit in respect of such independent transactions which would be beyond the scope and ambit of Chapter X of the Act. Apparently, the claim of the ld. A.R that the TPO had wrongly worked out the TP adjustment in respect of the AE transactions by considering the total operating costs instead of the operating costs attributable to the AE sales is prima facie found to be correct. - AT
                                Note: It is a system-generated summary and is for quick reference only.
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