27 results for “transfer pricing”+ Section 801clear
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Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. No.400/Chny/2017 "नधा"रण वष" /Assessment Year : 2012-2013. Mitsuba Sical India Private Vs. The Deputy Commissioner Of Limited, Income Tax, (Previously Mitsuba Sical (India Corporate Circle 4(1) Ltd) Chennai. No.8,Sipcot Industrial Complex, Gummidipoondi 601 201. [Pan Aaccm 4446M] (अपीलाथ"/Appellant) (""यथ"/Respondent)
transfer pricing documentation based on detailed economic analysis. 13.The learned TPO/ AO and Hon'ble DRP have erred in law and in facts by including/ excluding companies based on unreasonable comparability criteria. Others 14.The learned TPO/ AO and Hon'ble DRP have erred in law and facts, while computing the ALP of an international transaction ought to have eliminated