SKF TECHNOLOGIES (INDIA) PRIVATE LIMITED,BANGALORE vs. ACIT, BANGALORE

Bench: Shri. Abraham P. George

section 37 of the Act) and, secondly, whether that amount passed muster under a transfer pricing analysis. 32. Having made these observations, the court also notes that the contrary findings of the Transfer Pricing Officer, that no services were rendered, and those of the Income-tax Appellate Tribunal, that services were rendered, must be viewed in this context. The ultimate

ITO, BANGALORE vs. M/S CAE FLIGHT TRAINING PVT. LTD.,, BANGALORE

In the result, Both the C