Mattel Toys India (P.) Ltd. v. Dy. CIT
34 Taxmann.com 203Income Tax Appellate Tribunal2013#5437 most cited
What is Mattel Toys India (P.) Ltd. v. Dy. CIT authority for?
An assessee is not barred from deviating from a method applied in its own transfer pricing study for the current year if the facts of the case warrant the adoption of other methods to determine the arm's length price of international transactions.
22
judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.
Also referred to as
Mattel Toys India · 34 taxmann.com 203 · ITAT · transfer pricing · ALP · international transactions · most appropriate method · TNMM · CPM · TPSR · Form 3CEB
Also reported as
144 ITD 76
Judgments citing Mattel Toys India (P.) Ltd. v. Dy. CIT
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