TP – A.O. cannot reject method adopted in earlier years if facts are identical

IN THE ITAT MUMBAI BENCH ‘A’ Agility Logistics (P.) Ltd. v/s. Deputy Commissioner of Income-tax-8(1), Mumbai IT Appeal No. 8648 (Mum.) of 2011 [Assessment year 2007-08] April 13, 2012 ORDER N.K. Billaiya, Accountant Member  The present appeal is directed by the assessee against the order of the assessment dated 10th October, 2011 passed in pursuance to the directions issued by the Dispute Resolution Panel [ DRP ]. The appellant has assailed the assessment order r.w the directions of the DRP r.w the order of the Transfer Pricing Officer [ TPO ] by raising two grou...