https://www.taxtmi.com/highlights?id=57509 TP Adjustment - sale of an under construction vessel - the TPO by observing that the assessee had lost the “Opportunity cost” had clearly exceeded his jurisdiction. Backed by our aforesaid observations, we are unable to uphold the transfer pricing adjustment worked out by the TPO/DRP as regards the notional interest which as per them the assessee ought to have charged from its AE - AT en-us Wed, 07 Apr 2021 13:39:15 +0530 Wed, 07 Apr 2021 13:39:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57509 TP Adjustment - sale of an under construction vessel - the TPO by observing that the assessee had lost the “Opportunity cost” had clearly exceeded his jurisdiction. Backed by our aforesaid observations, we are unable to uphold the transfer pricing adjustment worked out by the TPO/DRP as regards the notional interest which as per them the assessee ought to have charged from its AE - AT Highlights Income Tax Wed, 07 Apr 2021 13:39:15 +0530 https://www.taxtmi.com/highlights?id=57509