https://www.taxtmi.com/caselaws?id=471182 Transfer-pricing adjustments require a fair opportunity for proper examination and verification of the taxpayer's transfer-pricing study report before determining the arm's length price. Where the report is furnished shortly before the transfer-pricing order and insufficient time is available for review, fairness requires fresh consideration. The assessment, transfer-pricing and Dispute Resolution Panel orders were set aside, with the matter restored for de novo transfer-pricing adjudication after examination of the study report. en-us Wed, 15 Jan 2025 00:00:00 +0530 Mon, 24 Aug 2026 18:59:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471182 Transfer-pricing adjustments require a fair opportunity for proper examination and verification of the taxpayer's transfer-pricing study report before determining the arm's length price. Where the report is furnished shortly before the transfer-pricing order and insufficient time is available for review, fairness requires fresh consideration. The assessment, transfer-pricing and Dispute Resolution Panel orders were set aside, with the matter restored for de novo transfer-pricing adjudication after examination of the study report. Case-Laws Income Tax Wed, 15 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471182