https://www.taxtmi.com/caselaws?id=460855 Transfer pricing adjustment was deleted where the assessee relied on an Advance Pricing Agreement executed for later assessment years and earlier Tribunal orders applying that arrangement to the year under consideration. The First Appellate Authority accepted that position, and the Revenue did not produce a convincing basis to disturb the finding. The adjustment deletion was therefore sustained, and the connected grounds in the Revenue's appeal became infructuous. en-us Fri, 29 Oct 2021 00:00:00 +0530 Tue, 25 Feb 2025 19:16:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460855 Transfer pricing adjustment was deleted where the assessee relied on an Advance Pricing Agreement executed for later assessment years and earlier Tribunal orders applying that arrangement to the year under consideration. The First Appellate Authority accepted that position, and the Revenue did not produce a convincing basis to disturb the finding. The adjustment deletion was therefore sustained, and the connected grounds in the Revenue's appeal became infructuous. Case-Laws Income Tax Fri, 29 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460855