https://www.taxtmi.com/highlights?id=73317 TP Adjustments - AO does not have the jurisdiction to propose any transfer pricing adjustment in case where he has not made any reference to the TPO. Therefore the additional made by the assessing officer towards transfer pricing adjustment is not tenable and is deleted. - AT en-us Thu, 30 Nov 2023 07:43:54 +0530 Thu, 30 Nov 2023 07:43:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73317 TP Adjustments - AO does not have the jurisdiction to propose any transfer pricing adjustment in case where he has not made any reference to the TPO. Therefore the additional made by the assessing officer towards transfer pricing adjustment is not tenable and is deleted. - AT Highlights Income Tax Thu, 30 Nov 2023 07:43:54 +0530 https://www.taxtmi.com/highlights?id=73317