https://www.taxtmi.com/highlights?id=59708 Revision u/s 263 - non reference to TPO - cases as selected for scrutiny on non transfer pricing risk parameters - The necessary enquiries and examination as reasonably expected have been carried out by the Assessing officer and he has taken a prudent, judicious and reasonable view after considering the entire material available on record as well as following the CBDT Instruction no. 3 of 2016 and the order so passed u/s. 143(3) cannot be held as erroneous in so far as prejudicial to the interest of Revenue. - AT en-us Thu, 16 Sep 2021 15:11:47 +0530 Thu, 16 Sep 2021 15:11:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59708 Revision u/s 263 - non reference to TPO - cases as selected for scrutiny on non transfer pricing risk parameters - The necessary enquiries and examination as reasonably expected have been carried out by the Assessing officer and he has taken a prudent, judicious and reasonable view after considering the entire material available on record as well as following the CBDT Instruction no. 3 of 2016 and the order so passed u/s. 143(3) cannot be held as erroneous in so far as prejudicial to the interest of Revenue. - AT Highlights Income Tax Thu, 16 Sep 2021 15:11:47 +0530 https://www.taxtmi.com/highlights?id=59708