https://www.taxtmi.com/highlights?id=67659 TP Adjustment - Rejection of Associated Enterprises as the tested party - foreign Associated Enterprises satisfied all the criteria for being taken as a tested party. TPO merely rejected the same as Associated Enterprises is located in different geographical locations. It a proper justification by the learned Transfer Pricing Officer to reject the foreign Associated Enterprises as a tested party. - CIT(A) order diciding the issue in favor of assessee is affirmed. - AT en-us Thu, 12 Jan 2023 07:22:49 +0530 Thu, 12 Jan 2023 07:22:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67659 TP Adjustment - Rejection of Associated Enterprises as the tested party - foreign Associated Enterprises satisfied all the criteria for being taken as a tested party. TPO merely rejected the same as Associated Enterprises is located in different geographical locations. It a proper justification by the learned Transfer Pricing Officer to reject the foreign Associated Enterprises as a tested party. - CIT(A) order diciding the issue in favor of assessee is affirmed. - AT Highlights Income Tax Thu, 12 Jan 2023 07:22:49 +0530 https://www.taxtmi.com/highlights?id=67659