TPO may use date which may not have been available to the assessee at the time of preparation of statutory transfer pricing study/documentation

ITAT BANGALORE BENCH ‘B’ Yodlee Infotech (P.) Ltd. versus Income-tax Officer, Ward 12(2), Bangalore IT Appeal No. 1397 (Bang.) of 2010 [ASSESSMENT YEAR 2006-07] Date of pronouncement – 15.02.2013 ORDER Jason P. Boaz, Accountant Member This appeal by the assessee is directed against the order of under section 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961 (herein after referred to as ‘the Act’) passed by the Assessing Officer (viz., ITO, Ward 12(2), Bangalore) on 8.10.2010 in accordance with the directions of the Dispute Resolution Panel, (DRP)...