https://www.taxtmi.com/caselaws?id=311834 An appeal against a giving-effect order was treated as not maintainable where the CIT(A) merely implemented an earlier Tribunal direction on transfer pricing. The order under challenge did not independently re-adjudicate the arm's length price or transactional net margin method issue, and the earlier Tribunal order itself was already pending challenge before the High Court. As no fresh adjudicatory issue arose from the giving-effect proceedings, the grievance was treated as misconceived and the appeal was dismissed as ill-conceived in the present proceedings. en-us Tue, 24 Jan 2017 00:00:00 +0530 Tue, 16 Jan 2024 21:19:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311834 An appeal against a giving-effect order was treated as not maintainable where the CIT(A) merely implemented an earlier Tribunal direction on transfer pricing. The order under challenge did not independently re-adjudicate the arm's length price or transactional net margin method issue, and the earlier Tribunal order itself was already pending challenge before the High Court. As no fresh adjudicatory issue arose from the giving-effect proceedings, the grievance was treated as misconceived and the appeal was dismissed as ill-conceived in the present proceedings. Case-Laws Income Tax Tue, 24 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311834