Transfer Pricing Adjustments: Consistency Principle Inapplicable When TPO's Current Year Material Differs Significantly from Previous Year.

Transfer Pricing Adjustments: Consistency Principle Inapplicable When TPO's Current Year Material Differs Significantly from Previous Year. https://www.taxtmi.com/highlights?id=14301 Principle of consistency in Transfer Pricing adjustment - The material available with the TPO in the current year is vastly different to the material available with the TPO in the earlier year. In such circumstances, the principle of consistency does not hold water - AT en-us Thu, 05 Sep 2013 09:28:47 +0530 Thu, 05 Sep 2013 09:28:47 +0530 TaxTMI RSS Generator Transfer Pricing Adjustments: Consistency Principle Inapplicable When TPO's Current Year Material Differs Significantly from Previous Year. https://www.taxtmi.com/highlights?id=14301 Principle of consistency in Transfer Pricing adjustment - The material available with the TPO in the current year is vastly different to the material available with the TPO in the earlier year. In such circumstances, the principle of consistency does not hold water - AT Highlights Income Tax Thu, 05 Sep 2013 09:28:47 +0530 https://www.taxtmi.com/highlights?id=14301