https://www.taxtmi.com/caselaws?id=433705 The Tribunal allowed the appeal, deleted the ALP adjustment of Rs. 1,46,71,277, emphasizing the importance of consistency in ALP adjustments across assessment years when factual aspects have been accepted and not challenged in earlier years. The Tribunal found no reason to dispute the assessee's contention that no adjustments were made for previous years and upheld the relief granted by the CIT(A) for the current year, resulting in the deletion of the impugned adjustment for the year in question. en-us Fri, 14 Oct 2022 00:00:00 +0530 Wed, 10 May 2023 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433705 The Tribunal allowed the appeal, deleted the ALP adjustment of Rs. 1,46,71,277, emphasizing the importance of consistency in ALP adjustments across assessment years when factual aspects have been accepted and not challenged in earlier years. The Tribunal found no reason to dispute the assessee's contention that no adjustments were made for previous years and upheld the relief granted by the CIT(A) for the current year, resulting in the deletion of the impugned adjustment for the year in question. Case-Laws Income Tax Fri, 14 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433705