TPO and DRP failed to benchmark taxpayer prices with comparable entities, violating rule 10B(1)(a) in transfer pricing case.

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....Transfer pricing adjustment - In the entire episode, there is no reference to the price paid by the comparables as a yardstick for comparing with the price paid by the assessee. The approach adopted by the TPO, as approved by the DRP, does not conform to the prescription of rule 10B(1)(a) - AT....