Tribunal set aside the issue of determination of ALP and consequential adjustment if any to the record of the A.O./TPO for fresh adjudication after giving an opportunity of hearing to the assessee. (AY. 2014-15)
Mytex Polymers India (P) Ltd v. Dy. CIT (2020) 187 DTR 137 / 204 TJ 371 (Jaipur) (Trib)
S. 92C : Transfer pricing – Arm’s length price – CUP method – Matter remanded for fresh adjudication .