https://www.taxtmi.com/highlights?id=15866 Determination of ALP by TPO – The CIT (A) has simply followed the statutory provision while determining the OP/TC margin of the comparable companies by applying the current year data, hence in these circumstances, the grievance of the department that no opportunity was granted to the TPO cannot be accepted - AT en-us Mon, 18 Nov 2013 11:36:10 +0530 Mon, 18 Nov 2013 11:36:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=15866 Determination of ALP by TPO – The CIT (A) has simply followed the statutory provision while determining the OP/TC margin of the comparable companies by applying the current year data, hence in these circumstances, the grievance of the department that no opportunity was granted to the TPO cannot be accepted - AT Highlights Income Tax Mon, 18 Nov 2013 11:36:10 +0530 https://www.taxtmi.com/highlights?id=15866