https://www.taxtmi.com/highlights?id=26628 TPA - TPO confused himself in characterization of the assessee's functions as captive, routine, full-fledged distributor at one place and routine distributor in another place. The Transfer Pricing Officer is also characterizing the assessee as an agent in one place and captive distributor and agent in another place - matter remanded back - AT en-us Sun, 27 Dec 2015 17:33:57 +0530 Sun, 27 Dec 2015 17:33:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=26628 TPA - TPO confused himself in characterization of the assessee's functions as captive, routine, full-fledged distributor at one place and routine distributor in another place. The Transfer Pricing Officer is also characterizing the assessee as an agent in one place and captive distributor and agent in another place - matter remanded back - AT Highlights Income Tax Sun, 27 Dec 2015 17:33:57 +0530 https://www.taxtmi.com/highlights?id=26628