GOLDMAN SACHS SERVICES PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE

In the result, appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Shri Keshav Dubey

transfer pricing adjustment at the entity level instead of restricting the adjustment to the cost of international transaction. 2. Disallowance under section 14A of the Act 2.1 The Honorable DRP and the Learned AO have erred in law and on facts in upholding the disallowance of INR 37,250 under section 14A of the Act read with Rule

WIPRO LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1), BANGALORE