Court Rules TPO Cannot Use External Comparables if Internal Ones Are Available for Arm's Length Price. https://www.taxtmi.com/highlights?id=15666 Transfer pricing adjustments - selection of internal comparables - TPO had no mandate to have recourse to external comparables when in the present case, internal comparables were available, which could be applied for determining the ALP - AT en-us Sat, 09 Nov 2013 12:03:54 +0530 Sat, 09 Nov 2013 12:03:54 +0530 TaxTMI RSS Generator Court Rules TPO Cannot Use External Comparables if Internal Ones Are Available for Arm's Length Price. https://www.taxtmi.com/highlights?id=15666 Transfer pricing adjustments - selection of internal comparables - TPO had no mandate to have recourse to external comparables when in the present case, internal comparables were available, which could be applied for determining the ALP - AT Highlights Income Tax Sat, 09 Nov 2013 12:03:54 +0530 https://www.taxtmi.com/highlights?id=15666