https://www.taxtmi.com/article/detailed?id=11165 Determination of arms length price must be performed using one of the methods specified in Section 92C(1); any ad hoc ALP fixation by the Transfer Pricing Officer outside those prescribed methods is not sustainable. If an assessee's benchmarking is incorrect, the TPO must apply a prescribed method to re benchmark rather than independently fixing ALP without comparables. en-us Thu, 02 Mar 2023 10:13:14 +0530 Thu, 02 Mar 2023 10:13:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11165 Determination of arms length price must be performed using one of the methods specified in Section 92C(1); any ad hoc ALP fixation by the Transfer Pricing Officer outside those prescribed methods is not sustainable. If an assessee's benchmarking is incorrect, the TPO must apply a prescribed method to re benchmark rather than independently fixing ALP without comparables. Articles Income Tax Thu, 02 Mar 2023 10:13:14 +0530 https://www.taxtmi.com/article/detailed?id=11165