Transfer pricing adjustments demand equal treatment for all entities; simultaneous shifts in testing parties are prohibited. https://www.taxtmi.com/highlights?id=40740 Transfer pricing adjustment - Shifting of the testing parties in the same breath is not permissible. - all the three persons stand in the same footing, as such, the same treatment has to be given to them equally. en-us Wed, 08 Aug 2018 16:04:20 +0530 Wed, 08 Aug 2018 16:04:20 +0530 TaxTMI RSS Generator Transfer pricing adjustments demand equal treatment for all entities; simultaneous shifts in testing parties are prohibited. https://www.taxtmi.com/highlights?id=40740 Transfer pricing adjustment - Shifting of the testing parties in the same breath is not permissible. - all the three persons stand in the same footing, as such, the same treatment has to be given to them equally. Highlights Income Tax Wed, 08 Aug 2018 16:04:20 +0530 https://www.taxtmi.com/highlights?id=40740