https://www.taxtmi.com/highlights?id=52339 TP Adjustment - Reference to TPO - none of the two conditions enshrined in the Instruction of 2016 were satisfied in as much as neither transfer pricing adjustment of more than ₹ 10 crore was made for an earlier year nor, as a sequitur there was any question of such transfer pricing adjustment having been either upheld by a judicial authority or pending in appeal - reference is invalid - AT en-us Sat, 14 Mar 2020 13:52:42 +0530 Sat, 14 Mar 2020 13:52:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=52339 TP Adjustment - Reference to TPO - none of the two conditions enshrined in the Instruction of 2016 were satisfied in as much as neither transfer pricing adjustment of more than ₹ 10 crore was made for an earlier year nor, as a sequitur there was any question of such transfer pricing adjustment having been either upheld by a judicial authority or pending in appeal - reference is invalid - AT Highlights Income Tax Sat, 14 Mar 2020 13:52:42 +0530 https://www.taxtmi.com/highlights?id=52339