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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.

        Transfer pricing officer (TPO) erred by considering non-associated enterprise (non-AE) revenue and costs while computing transfer pricing (TP) adjustment, contrary to Income Tax Appellate Tribunal (ITAT) and Dispute Resolution Panel (DRP) directions. TP adjustment should only consider transactions with associated enterprises (AEs), as per transfer pricing regulations and Chapter X of the Income Tax Act. ITAT directed assessing officer (AO)/TPO to rectify by considering only AE transactions for TP adjustment computation, without circumventing ITAT and DRP directions. Assessee's appeal allowed for statistical purposes.

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