https://www.taxtmi.com/highlights?id=30463 TPA - it is since the parameters laid down in sub-section (1) are not fulfilled, there is no relationship of AE between assessee-company and JII and therefore, the provisions of chapter X of the Act have no application. In the result, the transfer pricing adjustment made by the TPO is not valid in law. - AT en-us Mon, 25 Jul 2016 11:47:39 +0530 Mon, 25 Jul 2016 11:47:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=30463 TPA - it is since the parameters laid down in sub-section (1) are not fulfilled, there is no relationship of AE between assessee-company and JII and therefore, the provisions of chapter X of the Act have no application. In the result, the transfer pricing adjustment made by the TPO is not valid in law. - AT Highlights Income Tax Mon, 25 Jul 2016 11:47:39 +0530 https://www.taxtmi.com/highlights?id=30463