https://www.taxtmi.com/highlights?id=29758 Transfer pricing adjustment - It is not known how the Transfer Pricing Officer came to know that the volume and quality of services received by the assessee was disproportionate to its payment - Without identifying the comparable cases, estimation of the disallowance without any base is not called for. - AT en-us Thu, 16 Jun 2016 13:46:23 +0530 Thu, 16 Jun 2016 13:46:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=29758 Transfer pricing adjustment - It is not known how the Transfer Pricing Officer came to know that the volume and quality of services received by the assessee was disproportionate to its payment - Without identifying the comparable cases, estimation of the disallowance without any base is not called for. - AT Highlights Income Tax Thu, 16 Jun 2016 13:46:23 +0530 https://www.taxtmi.com/highlights?id=29758