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Showing contexts for: data access in The Dy. Cit, Circle-1(1)(2),, ... vs Cadila Healthcare Ltd.,, Ahmedabad on 3 March, 2017Matching Fragments
6.5 The submission made by the assessee is considered. Following points are noted on the various issues raised by the assessee.
i. The plea of rule of consistency raised by the assessee is not found acceptable. It is seen that the issue of guarantee has not been examined by the TPO in the earlier year. Further, a TP study is an evolving art and depends on the tools available with the person conducting the study. Since the earlier TPO did not have access to data now available, he may have not gone into the issue at benchmarking of guarantee. However, that does not preclude the TPO to examine the benchmarking of guarantees in light of fresh comparable data now accessible. The concept of res judicata would not apply in a scenario of database analysis on a year to year basis.