NETAPP B.V.,NEW DELHI vs. DDIT, NEW DELHI
In the result appeal of the assessee is partly allowed with above direction
ITA 4781/DEL/2013[2008-09]Status: DisposedITAT Delhi16 Jan 2017AY 2008-09
Bench: Shri I.C.Sudhir & Shri Prashant Maharishinet App B.V. Ddit, Circle-2(1), Boeing Avenue-300, 111Pz, International Tax, New Delhi Vs. Schiphol, Rijk, The Netherlands Pan: Aadcn2178C (Appellant) (Respondent) Net App B.V. Dcit, C/O. Srbc & Associates Llp, Circle- 2(2), Vs. 6Th Floor, Hindustan Times Bldg, International Taxation, Kasturba Gandhi Marg, New Delhi New Delhi-300, Pan: Aadcn2178C (Appellant) (Respondent)
For Appellant: Sh. G.C. Srivastava, AdvFor Respondent: Sh. Anuj Arora, CIT Int Taxation
Section 234ASection 234BSection 271(1)(c)Section 44D
permanent establishment in India.
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28. He further assailed the argument of the appellant that transactions of appellant with Indian entity are not at arm‘s length. For this he referred to the transfer pricing
