Income Tax - Reference made to TPO - Transfer Price Adjustments (TPA) Whether Section 92C and 92CA of the income tax act are independent of each other the words the said international transaction under section 92C do not, lead to the conclusion that the requirement of section 92C(3) can be read into section 92CA(1) of the Act - Tri

Income Tax - Reference made to TPO - Transfer Price Adjustments (TPA) Whether Section 92C and 92CA of the income tax act are independent of each other the words the said international transaction under section 92C do not, lead to the conclusion that the requirement of section 92C(3) can be read into section 92CA(1) of the Act - Tri....................