M/S. AT & T GLOBAL NETWORK SERVICES (INDIA) PVT. LTD.,GURGAON vs. DCIT, NEW DELHI
In the result, appeal of the assessee is partly allowed and appeal of the revenue is dismissed
ITA 2538/DEL/2014[2009-10]Status: DisposedITAT Delhi18 Sept 2017AY 2009-10
Bench: Shri I.C.Sudhir & Shri Prashant Maharishiat & T Global Network Services Dcit, (India) Pvt Ltd., Circle-2(1), Vs. Vatika Lok-1, Block-A, Gurgaon New Delhi Pan:Aafca8810L (Appellant) (Respondent) Dcit, At & T Global Network Services Circle-2(1), (India) Pvt Ltd., Vs. New Delhi Vatika Lok-1, Block-A, Gurgaon Pan:Aafca8810L (Appellant) (Respondent)
For Appellant: Shri Kanchan Kaushal, CAFor Respondent: Shri N C Swain CIT DR
Section 143(3)Section 144CSection 144C(5)Section 32Section 36
Sections of the Income tax Act, 1961 (‗the Act‘) and Rules of the Income Tax Rules, 1962 (‗the Rules‘), dealing with the issue of selecting the most appropriate method for determining the ALP of an international transaction –
Relevant sections of the Act
―92. (1) Any income arising from an international transaction shall be computed having regard
