https://www.taxtmi.com/caselaws?id=400236 The court upheld the validity of the reference to the Transfer Price Officer (TPO) dated 19.12.2018, finding that the proper procedure was followed in obtaining approval for the reference. It dismissed the writ petitions, stating there was no issue with the proceedings for assessment finalized thereafter, emphasizing that the petitioner's argument regarding the reason for selection of scrutiny being merely a numerical reconciliation was oversimplified. en-us Thu, 15 Oct 2020 00:00:00 +0530 Sat, 31 Oct 2020 16:43:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400236 The court upheld the validity of the reference to the Transfer Price Officer (TPO) dated 19.12.2018, finding that the proper procedure was followed in obtaining approval for the reference. It dismissed the writ petitions, stating there was no issue with the proceedings for assessment finalized thereafter, emphasizing that the petitioner's argument regarding the reason for selection of scrutiny being merely a numerical reconciliation was oversimplified. Case-Laws Income Tax Thu, 15 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400236