https://www.taxtmi.com/highlights?id=56066 TP Adjustment - determination of Arms Length Price by TPO - MAM selection - No tax can be levied without the authority of law as mandated by Article 265 of the Constitution of India. Similarly, the exchequer should not be deprived from its legitimate tax due. In our view, the assessee would not be prejudiced in setting-aside proceeding, if they have merit in their favour. - AT en-us Mon, 28 Dec 2020 09:44:54 +0530 Mon, 28 Dec 2020 09:44:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56066 TP Adjustment - determination of Arms Length Price by TPO - MAM selection - No tax can be levied without the authority of law as mandated by Article 265 of the Constitution of India. Similarly, the exchequer should not be deprived from its legitimate tax due. In our view, the assessee would not be prejudiced in setting-aside proceeding, if they have merit in their favour. - AT Highlights Income Tax Mon, 28 Dec 2020 09:44:54 +0530 https://www.taxtmi.com/highlights?id=56066