Tribunal Sets Clear Guidelines: No Discretion for Transfer Pricing Officer on Customs Duty, Air Freight, and Forex Adjustments.

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....TP adjustment - Direction in remand proceeding - Customs Duty Adjustment, Air Freight Adjustment and Foreign Exchange Adjustment - If the Tribunal has fixed how such adjustments have to be made or not to be made. This hardly leaves any discretion to deal with these issues afresh with the TPO.....