https://www.taxtmi.com/caselaws?id=786174 Transfer pricing adjustment concerned selection of tested party; assessee argued that associated enterprises qualify as least complex entity and should be treated as tested party. ITAT remitted that issue to the assessing officer/TPO for fresh examination, directing consideration of available material, calling documents from the assessee and conducting independent inquiries. The High Court found no substantial question of law raised, noted a fresh AO order issued post-remand, and dismissed the appeal while observing the fresh order is challenged through appropriate proceedings before the competent forum. en-us Thu, 29 Jan 2026 00:00:00 +0530 Sat, 07 Feb 2026 07:19:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786174 Transfer pricing adjustment concerned selection of tested party; assessee argued that associated enterprises qualify as least complex entity and should be treated as tested party. ITAT remitted that issue to the assessing officer/TPO for fresh examination, directing consideration of available material, calling documents from the assessee and conducting independent inquiries. The High Court found no substantial question of law raised, noted a fresh AO order issued post-remand, and dismissed the appeal while observing the fresh order is challenged through appropriate proceedings before the competent forum. Case-Laws Income Tax Thu, 29 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786174