https://www.taxtmi.com/caselaws?id=286683 The Delhi High Court held that denying the petitioner the opportunity to cross-examine the authorized personnel whose segmental data was used by the Transfer Pricing Officer (TPO) for determining arms' length price violated principles of natural justice. The Court set aside the impugned order, remitting the matter to the TPO for allowing cross-examination. Emphasizing the importance of cross-examination in transfer pricing assessments, the Court highlighted procedural safeguards to ensure fairness and adherence to natural justice principles, ultimately protecting taxpayers' interests and upholding the rule of law. en-us Tue, 24 May 2016 00:00:00 +0530 Tue, 10 Mar 2020 09:16:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286683 The Delhi High Court held that denying the petitioner the opportunity to cross-examine the authorized personnel whose segmental data was used by the Transfer Pricing Officer (TPO) for determining arms' length price violated principles of natural justice. The Court set aside the impugned order, remitting the matter to the TPO for allowing cross-examination. Emphasizing the importance of cross-examination in transfer pricing assessments, the Court highlighted procedural safeguards to ensure fairness and adherence to natural justice principles, ultimately protecting taxpayers' interests and upholding the rule of law. Case-Laws Income Tax Tue, 24 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286683