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AO Cannot Determine ALP Without TPO Reference, ITAT Delhi Restores Assessment

16 Aug 2026 · 16 Aug 2026By CA Sandeep Kanoi

ITAT Delhi treats non-reference to TPO as procedural irregularity, restores ALP determination and other additions for fresh assessment. The post AO Cannot Determine ALP Without TPO Reference, ITAT Delhi Restores Assessment appeared first on TaxGuru .

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