https://www.taxtmi.com/highlights?id=46067 TP adjustment - comparable selection - Rule 10B(4)- the data to be used in analysing the comparability of an uncontrolled transaction shall be the data relating to the financial year - proviso to this rule further provides that data relating to a period not being more than two years prior to [the current year] may also be considered if such data have an influence on the determination of TP in relation to the transactions being compared en-us Wed, 24 Apr 2019 09:14:52 +0530 Wed, 24 Apr 2019 09:14:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46067 TP adjustment - comparable selection - Rule 10B(4)- the data to be used in analysing the comparability of an uncontrolled transaction shall be the data relating to the financial year - proviso to this rule further provides that data relating to a period not being more than two years prior to [the current year] may also be considered if such data have an influence on the determination of TP in relation to the transactions being compared Highlights Income Tax Wed, 24 Apr 2019 09:14:52 +0530 https://www.taxtmi.com/highlights?id=46067