https://www.taxtmi.com/caselaws?id=282228 The court allowed the appeal under Section 260A of the Income Tax Act, directing the Taxation Officer to reevaluate evidence for ALP determination without being influenced by past adverse observations. The appellant's concerns about the impact of previous year's observations on the current assessment were acknowledged, emphasizing the need for an unbiased reassessment. The court disposed of the appeal in favor of the appellant, instructing the TPO to conduct the assessment objectively without being swayed by earlier adverse remarks. en-us Fri, 08 Mar 2019 00:00:00 +0530 Sat, 27 Jul 2019 07:04:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282228 The court allowed the appeal under Section 260A of the Income Tax Act, directing the Taxation Officer to reevaluate evidence for ALP determination without being influenced by past adverse observations. The appellant's concerns about the impact of previous year's observations on the current assessment were acknowledged, emphasizing the need for an unbiased reassessment. The court disposed of the appeal in favor of the appellant, instructing the TPO to conduct the assessment objectively without being swayed by earlier adverse remarks. Case-Laws Income Tax Fri, 08 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282228