https://www.taxtmi.com/highlights?id=55406 TP Adjustment - Safe Harbour Notification dated 18th September 2013 relied upon by the Revenue is prospective. Since, Safe Harbour Rules are not operative for the year under consideration; hence, the orders of authorities below are reversed on this ground. - AT en-us Thu, 05 Nov 2020 13:02:57 +0530 Thu, 05 Nov 2020 13:02:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55406 TP Adjustment - Safe Harbour Notification dated 18th September 2013 relied upon by the Revenue is prospective. Since, Safe Harbour Rules are not operative for the year under consideration; hence, the orders of authorities below are reversed on this ground. - AT Highlights Income Tax Thu, 05 Nov 2020 13:02:57 +0530 https://www.taxtmi.com/highlights?id=55406