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    <title>Transfer Pricing Officer&#039;s Method Preferred Due to Lack of Management Certificate for Assessee&#039;s Allocation in Pricing Case.</title>
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    <description>Transfer Pricing adjustment - the method adopted by the TPO is slightly better than the method adopted by the assessee. More so when the allocation by the assessee is not supported by any certificate from the management. - AT</description>
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      <description>Transfer Pricing adjustment - the method adopted by the TPO is slightly better than the method adopted by the assessee. More so when the allocation by the assessee is not supported by any certificate from the management. - AT</description>
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