AO and TPO Must Align with DRP Directives on Transfer Pricing u/s 144C(13) for International Transactions.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....TP adjustment - AO/TPO has not followed direction of DRP - As per section 144C(13) the AO is bound to pass the final assessment order in conformity with the direction of the DRP and there is no scope for any deviation from the direction - directed to comply with the direction of the learned DRP on the issue of adjustment to the International transaction of import of finished goods....